We're dividing 91679681 by 540 
We want to figure out the number of times 91679681 can be divided by 540.

Moving on to step 1:
540 goes into 9 0 times with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Grab the next digit (1) from the dividend, add it to 9, then carry on: 91 / 540

Moving on to step 2:
540 goes into 91 0 times with a remainder of 91.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 91 to get 91.
Append the next digit (6) from the dividend to 91 and continue with: 916 / 540

Moving on to step 3:
916 divided by 540 is 1 with a remainder of 376.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 540 from 916 leaves us with 376.
Take the next digit (7) from the dividend and append it to 376, then repeat: 3767 / 540

Moving on to step 4:
When dividing 3767 by 540, we get 6 with a remainder of 527.
Put 6 as the next digit of the answer. 
Result so far: 16.0
Deduct 3240 from 3767 and we're left with 527.
Include the next digit (9) from the dividend after 527, then repeat: 5279 / 540

Let's proceed to step 5:
When dividing 5279 by 540, we get 9 with a remainder of 419.
The next digit of our result is 9. 
Result so far: 169.0
Subtracting 4860 from 5279 leaves us with 419.
Grab the next digit (6) from the dividend, add it to 419, then carry on: 4196 / 540

Going ahead to step 6:
If we divide 4196 by 540, we get 7 and a remainder of 416.
The number 7 becomes the next digit in our result. 
Result so far: 1697.0
The remainder is 416 after subtracting 3780 from 4196.
Append the next digit (8) from the dividend to 416 and continue with: 4168 / 540

Moving on to step 7:
When dividing 4168 by 540, we get 7 with a remainder of 388.
The next digit of our result is 7. 
Result so far: 16977.0
Subtracting 3780 from 4168 leaves us with 388.
Include the next digit (1) from the dividend after 388, then repeat: 3881 / 540

On to step 8:
When dividing 3881 by 540, we get 7 with a remainder of 101.
Put 7 as the next digit of the answer. 
Result so far: 169777.0
The remainder is 101 after subtracting 3780 from 3881.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1010, and continue the process.

Let's proceed to step 9:
If we divide 1010 by 540, we get 1 and a remainder of 470.
Write down 1 as next digit of the result. 
Result so far: 169777.1
If we take 540 away from 1010, we end up with 470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4700, and continue the process.

On to step 10:
540 goes into 4700 8 times with a remainder of 380.
Write down 8 as next digit of the result. 
Result so far: 169777.18
Subtracting 4320 from 4700 leaves us 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.

Going ahead to step 11:
If we divide 3800 by 540, we get 7 and a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 169777.187
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.

Moving on to step 12:
The number 540 fits into 200 0 times, leaving a remainder of 200.
The next digit of our result is 0. 
Result so far: 169777.187
If we subtract 0 from 200, we get 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 13:
When dividing 2000 by 540, we get 3 with a remainder of 380.
The number 3 becomes the next digit in our result. 
Result so far: 169777.18703
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 14:
The number 540 fits into 3800 7 times, leaving a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 169777.187037
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.

Going ahead to step 15:
540 goes into 200 0 times with a remainder of 200.
Write down 0 as next digit of the result. 
Result so far: 169777.187037
Deduct 0 from 200 and we're left 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 16:
2000 divided by 540 is 3 with a remainder of 380.
Write down 3 as next digit of the result. 
Result so far: 169777.18703703
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.

In conclusion, the division gives 169777.18703703 with a balance of 3.8e-07.