Let's divide 68452706 by 540
We want to figure out the number of times 68452706 can be divided by 540.

On to step 1:
The number 540 fits into 6 0 times, leaving a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Append the next digit (8) from the dividend to 6 and continue with: 68 / 540

Advancing to step 2:
540 can be fit into 68 0 times, resulting in a remainder of 68.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 68 leaves us with 68.
Include the next digit (4) from the dividend after 68, then repeat: 684 / 540

Moving on to step 3:
540 goes into 684 1 times with a remainder of 144.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 540 away from 684, we end up with 144.
Append the next digit (5) from the dividend to 144 and continue with: 1445 / 540

On to step 4:
If we divide 1445 by 540, we get 2 and a remainder of 365.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
Subtract 1080 from 1445 to get 365.
Bring next digit (2) of the dividend behind the 365 and repeat the process: 3652 / 540

Step 5:
If we divide 3652 by 540, we get 6 and a remainder of 412.
The next digit of our result is 6. 
Result so far: 126.0
If we take 3240 away from 3652, we end up with 412.
Include the next digit (7) from the dividend after 412, then repeat: 4127 / 540

Let's proceed to step 6:
When dividing 4127 by 540, we get 7 with a remainder of 347.
The next digit of our result is 7. 
Result so far: 1267.0
If we subtract 3780 from 4127, we get 347.
Take the next digit (0) from the dividend and append it to 347, then repeat: 3470 / 540

Advancing to step 7:
If we divide 3470 by 540, we get 6 and a remainder of 230.
Write down 6 as next digit of the result. 
Result so far: 12676.0
If we subtract 3240 from 3470, we get 230.
Bring next digit (6) of the dividend behind the 230 and repeat the process: 2306 / 540

On to step 8:
540 goes into 2306 4 times with a remainder of 146.
Record the quotient 4 as the next digit in the result. 
Result so far: 126764.0
Subtract 2160 from 2306 to get 146.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1460, and continue the process.

Let's proceed to step 9:
540 goes into 1460 2 times with a remainder of 380.
The number 2 becomes the next digit in our result. 
Result so far: 126764.2
Subtract 1080 from 1460 to get 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Step 10:
If we divide 3800 by 540, we get 7 and a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 126764.27
If we take 3780 away from 3800, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 11:
If we divide 200 by 540, we get 0 and a remainder of 200.
Write down 0 as next digit of the result. 
Result so far: 126764.27
The remainder is 200 after subtracting 0 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Going ahead to step 12:
540 can be fit into 2000 3 times, resulting in a remainder of 380.
Put 3 as the next digit of the answer. 
Result so far: 126764.2703
Subtract 1620 from 2000 to get 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Advancing to step 13:
The number 540 fits into 3800 7 times, leaving a remainder of 20.
The next digit of our result is 7. 
Result so far: 126764.27037
Subtracting 3780 from 3800 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 14:
The number 540 fits into 200 0 times, leaving a remainder of 200.
The next digit of our result is 0. 
Result so far: 126764.27037
Subtracting 0 from 200 leaves us with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Going ahead to step 15:
540 goes into 2000 3 times with a remainder of 380.
The next digit of our result is 3. 
Result so far: 126764.2703703
Deduct 1620 from 2000 and we're left with 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Let's proceed to step 16:
540 goes into 3800 7 times with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 126764.27037037
Subtract 3780 from 3800 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

In conclusion, the division gives 126764.27037037 with a balance of 2e-08.