We're dividing 66442065 by 540 
Our goal is to divide 66442065 by 540.

Let's proceed to step 1:
540 goes into 6 0 times with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Bring next digit (6) of the dividend behind the 6 and repeat the process: 66 / 540

Step 2:
The number 540 fits into 66 0 times, leaving a remainder of 66.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 66 and we're left with 66.
Append the next digit (4) from the dividend to 66 and continue with: 664 / 540

Advancing to step 3:
If we divide 664 by 540, we get 1 and a remainder of 124.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 540 from 664, we get 124.
Take the next digit (4) from the dividend and append it to 124, then repeat: 1244 / 540

Let's proceed to step 4:
1244 divided by 540 is 2 with a remainder of 164.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
Subtract 1080 from 1244 to get 164.
Fetch the next digit (2) from the dividend, attach it to 164 and continue: 1642 / 540

Moving on to step 5:
540 goes into 1642 3 times with a remainder of 22.
Write down 3 as next digit of the result. 
Result so far: 123.0
If we subtract 1620 from 1642, we get 22.
Bring next digit (0) of the dividend behind the 22 and repeat the process: 220 / 540

Advancing to step 6:
When dividing 220 by 540, we get 0 with a remainder of 220.
Put 0 as the next digit of the answer. 
Result so far: 1230.0
If we take 0 away from 220, we end up with 220.
Fetch the next digit (6) from the dividend, attach it to 220 and continue: 2206 / 540

Step 7:
The number 540 fits into 2206 4 times, leaving a remainder of 46.
The next digit of our result is 4. 
Result so far: 12304.0
Subtract 2160 from 2206 to get 46.
Take the next digit (5) from the dividend and append it to 46, then repeat: 465 / 540

Moving on to step 8:
540 can be fit into 465 0 times, resulting in a remainder of 465.
The next digit of our result is 0. 
Result so far: 123040.0
If we subtract 0 from 465, we get 465.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4650, and continue the process.

Moving on to step 9:
540 can be fit into 4650 8 times, resulting in a remainder of 330.
Record the quotient 8 as the next digit in the result. 
Result so far: 123040.8
Deduct 4320 from 4650 and we're left with 330.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3300, and continue the process.

Let's proceed to step 10:
3300 divided by 540 is 6 with a remainder of 60.
Write down 6 as next digit of the result. 
Result so far: 123040.86
The remainder is 60 after subtracting 3240 from 3300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

On to step 11:
If we divide 600 by 540, we get 1 and a remainder of 60.
Use 1 as the next digit of our solution. 
Result so far: 123040.861
If we subtract 540 from 600, we get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Advancing to step 12:
When dividing 600 by 540, we get 1 with a remainder of 60.
The next digit of our result is 1. 
Result so far: 123040.8611
If we take 540 away from 600, we end up with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

In conclusion, the division gives 123040.8611 with a balance of 0.0006.