85322484 ÷ 540 
We want to figure out the number of times 85322484 can be divided by 540.

Advancing to step 1:
If we divide 8 by 540, we get 0 and a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Grab the next digit (5) from the dividend, add it to 8, then carry on: 85 / 540

Let's proceed to step 2:
When dividing 85 by 540, we get 0 with a remainder of 85.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 85 and we're left with 85.
Grab the next digit (3) from the dividend, add it to 85, then carry on: 853 / 540

Going ahead to step 3:
540 goes into 853 1 times with a remainder of 313.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 540 from 853 and we're left with 313.
Grab the next digit (2) from the dividend, add it to 313, then carry on: 3132 / 540

Going ahead to step 4:
540 can be fit into 3132 5 times, resulting in a remainder of 432.
The number 5 becomes the next digit in our result. 
Result so far: 15.0
The remainder is 432 after subtracting 2700 from 3132.
Bring next digit (2) of the dividend behind the 432 and repeat the process: 4322 / 540

Step 5:
If we divide 4322 by 540, we get 8 and a remainder of 2.
Use 8 as the next digit of our solution. 
Result so far: 158.0
Deduct 4320 from 4322 and we're left with 2.
Include the next digit (4) from the dividend after 2, then repeat: 24 / 540

Let's proceed to step 6:
When dividing 24 by 540, we get 0 with a remainder of 24.
The number 0 becomes the next digit in our result. 
Result so far: 1580.0
Deduct 0 from 24 and we're left with 24.
Fetch the next digit (8) from the dividend, attach it to 24 and continue: 248 / 540

Step 7:
If we divide 248 by 540, we get 0 and a remainder of 248.
Record the quotient 0 as the next digit in the result. 
Result so far: 15800.0
If we take 0 away from 248, we end up with 248.
Take the next digit (4) from the dividend and append it to 248, then repeat: 2484 / 540

Step 8:
If we divide 2484 by 540, we get 4 and a remainder of 324.
The next digit of our result is 4. 
Result so far: 158004.0
Deduct 2160 from 2484 and we're left with 324.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3240, and continue the process.

Going ahead to step 9:
3240 divided by 540 is 6 with a remainder of 0.
The number 6 becomes the next digit in our result. 
Result so far: 158004.6
If we subtract 3240 from 3240, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 10:
540 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 158004.6
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 11:
0 divided by 540 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 158004.6
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 158004.6, with a leftover of 0.0.