We look at the division of 73165075 by 540 
We're looking to find how many times 540 goes into 73165075.

Going ahead to step 1:
The number 540 fits into 7 0 times, leaving a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Bring next digit (3) of the dividend behind the 7 and repeat the process: 73 / 540

Let's proceed to step 2:
The number 540 fits into 73 0 times, leaving a remainder of 73.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 73, we get 73.
Fetch the next digit (1) from the dividend, attach it to 73 and continue: 731 / 540

Step 3:
If we divide 731 by 540, we get 1 and a remainder of 191.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 540 from 731 and we're left with 191.
Take the next digit (6) from the dividend and append it to 191, then repeat: 1916 / 540

Let's proceed to step 4:
When dividing 1916 by 540, we get 3 with a remainder of 296.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
Subtract 1620 from 1916 to get 296.
Fetch the next digit (5) from the dividend, attach it to 296 and continue: 2965 / 540

Step 5:
540 goes into 2965 5 times with a remainder of 265.
The next digit of our result is 5. 
Result so far: 135.0
If we subtract 2700 from 2965, we get 265.
Include the next digit (0) from the dividend after 265, then repeat: 2650 / 540

Moving on to step 6:
540 goes into 2650 4 times with a remainder of 490.
Use 4 as the next digit of our solution. 
Result so far: 1354.0
Subtracting 2160 from 2650 leaves us with 490.
Fetch the next digit (7) from the dividend, attach it to 490 and continue: 4907 / 540

Step 7:
If we divide 4907 by 540, we get 9 and a remainder of 47.
Put 9 as the next digit of the answer. 
Result so far: 13549.0
Subtract 4860 from 4907 to get 47.
Grab the next digit (5) from the dividend, add it to 47, then carry on: 475 / 540

Moving on to step 8:
540 can be fit into 475 0 times, resulting in a remainder of 475.
Write down 0 as next digit of the result. 
Result so far: 135490.0
If we subtract 0 from 475, we get 475.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4750, and continue the process.

Moving on to step 9:
When dividing 4750 by 540, we get 8 with a remainder of 430.
Put 8 as the next digit of the answer. 
Result so far: 135490.8
Subtract 4320 from 4750 to get 430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4300, and continue the process.

Going ahead to step 10:
540 goes into 4300 7 times with a remainder of 520.
Put 7 as the next digit of the answer. 
Result so far: 135490.87
Subtract 3780 from 4300 to get 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5200, and continue the process.

Moving on to step 11:
If we divide 5200 by 540, we get 9 and a remainder of 340.
Record the quotient 9 as the next digit in the result. 
Result so far: 135490.879
If we take 4860 away from 5200, we end up with 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

Let's proceed to step 12:
If we divide 3400 by 540, we get 6 and a remainder of 160.
Use 6 as the next digit of our solution. 
Result so far: 135490.8796
Subtracting 3240 from 3400 leaves us with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

On to step 13:
If we divide 1600 by 540, we get 2 and a remainder of 520.
The number 2 becomes the next digit in our result. 
Result so far: 135490.87962
Subtracting 1080 from 1600 leaves us with 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5200, and continue the process.

Moving on to step 14:
540 can be fit into 5200 9 times, resulting in a remainder of 340.
Record the quotient 9 as the next digit in the result. 
Result so far: 135490.879629
The remainder is 340 after subtracting 4860 from 5200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

On to step 15:
If we divide 3400 by 540, we get 6 and a remainder of 160.
The number 6 becomes the next digit in our result. 
Result so far: 135490.8796296
The remainder is 160 after subtracting 3240 from 3400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Going ahead to step 16:
The number 540 fits into 1600 2 times, leaving a remainder of 520.
Put 2 as the next digit of the answer. 
Result so far: 135490.87962962
The remainder is 520 after subtracting 1080 from 1600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5200, and continue the process.

The final result is 135490.87962962 with a remainder of 5.2e-07.