We're dividing 81355760 by 540 
Let's see how many times 540 fits into 81355760.

Let's proceed to step 1:
When dividing 8 by 540, we get 0 with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Append the next digit (1) from the dividend to 8 and continue with: 81 / 540

Step 2:
540 can be fit into 81 0 times, resulting in a remainder of 81.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 81, we get 81.
Take the next digit (3) from the dividend and append it to 81, then repeat: 813 / 540

Let's proceed to step 3:
If we divide 813 by 540, we get 1 and a remainder of 273.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtracting 540 from 813 leaves us with 273.
Fetch the next digit (5) from the dividend, attach it to 273 and continue: 2735 / 540

Going ahead to step 4:
If we divide 2735 by 540, we get 5 and a remainder of 35.
Put 5 as the next digit of the answer. 
Result so far: 15.0
If we take 2700 away from 2735, we end up with 35.
Grab the next digit (5) from the dividend, add it to 35, then carry on: 355 / 540

Moving on to step 5:
540 can be fit into 355 0 times, resulting in a remainder of 355.
Use 0 as the next digit of our solution. 
Result so far: 150.0
If we take 0 away from 355, we end up with 355.
Grab the next digit (7) from the dividend, add it to 355, then carry on: 3557 / 540

Going ahead to step 6:
If we divide 3557 by 540, we get 6 and a remainder of 317.
The next digit of our result is 6. 
Result so far: 1506.0
If we take 3240 away from 3557, we end up with 317.
Include the next digit (6) from the dividend after 317, then repeat: 3176 / 540

Going ahead to step 7:
The number 540 fits into 3176 5 times, leaving a remainder of 476.
Write down 5 as next digit of the result. 
Result so far: 15065.0
Subtracting 2700 from 3176 leaves us with 476.
Fetch the next digit (0) from the dividend, attach it to 476 and continue: 4760 / 540

On to step 8:
When dividing 4760 by 540, we get 8 with a remainder of 440.
The number 8 becomes the next digit in our result. 
Result so far: 150658.0
Subtracting 4320 from 4760 leaves us with 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

Step 9:
The number 540 fits into 4400 8 times, leaving a remainder of 80.
Write down 8 as next digit of the result. 
Result so far: 150658.8
If we take 4320 away from 4400, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Going ahead to step 10:
540 can be fit into 800 1 times, resulting in a remainder of 260.
Write down 1 as next digit of the result. 
Result so far: 150658.81
If we subtract 540 from 800, we get 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Let's proceed to step 11:
The number 540 fits into 2600 4 times, leaving a remainder of 440.
Put 4 as the next digit of the answer. 
Result so far: 150658.814
Deduct 2160 from 2600 and we're left with 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

Going ahead to step 12:
540 can be fit into 4400 8 times, resulting in a remainder of 80.
The number 8 becomes the next digit in our result. 
Result so far: 150658.8148
Subtracting 4320 from 4400 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Let's proceed to step 13:
If we divide 800 by 540, we get 1 and a remainder of 260.
The next digit of our result is 1. 
Result so far: 150658.81481
The remainder is 260 after subtracting 540 from 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Moving on to step 14:
The number 540 fits into 2600 4 times, leaving a remainder of 440.
The number 4 becomes the next digit in our result. 
Result so far: 150658.814814
Subtract 2160 from 2600 to get 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

Moving on to step 15:
540 goes into 4400 8 times with a remainder of 80.
The next digit of our result is 8. 
Result so far: 150658.8148148
Subtract 4320 from 4400 to get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Advancing to step 16:
If we divide 800 by 540, we get 1 and a remainder of 260.
Put 1 as the next digit of the answer. 
Result so far: 150658.81481481
Subtracting 540 from 800 leaves us with 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

The final result is 150658.81481481 with a remainder of 2.6e-07.