86547848 ÷ 540 
We're looking to find how many times 540 goes into 86547848.

Advancing to step 1:
The number 540 fits into 8 0 times, leaving a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 540

Step 2:
The number 540 fits into 86 0 times, leaving a remainder of 86.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 86 after subtracting 0 from 86.
Fetch the next digit (5) from the dividend, attach it to 86 and continue: 865 / 540

Moving on to step 3:
540 goes into 865 1 times with a remainder of 325.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 540 from 865 to get 325.
Bring next digit (4) of the dividend behind the 325 and repeat the process: 3254 / 540

Advancing to step 4:
3254 divided by 540 is 6 with a remainder of 14.
Write down 6 as next digit of the result. 
Result so far: 16.0
The remainder is 14 after subtracting 3240 from 3254.
Take the next digit (7) from the dividend and append it to 14, then repeat: 147 / 540

Moving on to step 5:
The number 540 fits into 147 0 times, leaving a remainder of 147.
Put 0 as the next digit of the answer. 
Result so far: 160.0
Deduct 0 from 147 and we're left with 147.
Bring next digit (8) of the dividend behind the 147 and repeat the process: 1478 / 540

Going ahead to step 6:
540 can be fit into 1478 2 times, resulting in a remainder of 398.
The next digit of our result is 2. 
Result so far: 1602.0
The remainder is 398 after subtracting 1080 from 1478.
Bring next digit (4) of the dividend behind the 398 and repeat the process: 3984 / 540

On to step 7:
3984 divided by 540 is 7 with a remainder of 204.
The number 7 becomes the next digit in our result. 
Result so far: 16027.0
Subtract 3780 from 3984 to get 204.
Bring next digit (8) of the dividend behind the 204 and repeat the process: 2048 / 540

On to step 8:
540 can be fit into 2048 3 times, resulting in a remainder of 428.
Put 3 as the next digit of the answer. 
Result so far: 160273.0
Subtract 1620 from 2048 to get 428.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4280, and continue the process.

On to step 9:
When dividing 4280 by 540, we get 7 with a remainder of 500.
Put 7 as the next digit of the answer. 
Result so far: 160273.7
Deduct 3780 from 4280 and we're left with 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

Moving on to step 10:
5000 divided by 540 is 9 with a remainder of 140.
Use 9 as the next digit of our solution. 
Result so far: 160273.79
Subtracting 4860 from 5000 leaves us with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Going ahead to step 11:
When dividing 1400 by 540, we get 2 with a remainder of 320.
The number 2 becomes the next digit in our result. 
Result so far: 160273.792
Subtracting 1080 from 1400 leaves us with 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

Going ahead to step 12:
3200 divided by 540 is 5 with a remainder of 500.
The next digit of our result is 5. 
Result so far: 160273.7925
Subtracting 2700 from 3200 leaves us with 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

Moving on to step 13:
The number 540 fits into 5000 9 times, leaving a remainder of 140.
The next digit of our result is 9. 
Result so far: 160273.79259
If we take 4860 away from 5000, we end up with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Going ahead to step 14:
When dividing 1400 by 540, we get 2 with a remainder of 320.
Use 2 as the next digit of our solution. 
Result so far: 160273.792592
If we take 1080 away from 1400, we end up with 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

Let's proceed to step 15:
3200 divided by 540 is 5 with a remainder of 500.
Put 5 as the next digit of the answer. 
Result so far: 160273.7925925
Deduct 2700 from 3200 and we're left with 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

Going ahead to step 16:
If we divide 5000 by 540, we get 9 and a remainder of 140.
The number 9 becomes the next digit in our result. 
Result so far: 160273.79259259
The remainder is 140 after subtracting 4860 from 5000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

The final outcome is 160273.79259259, with a leftover of 1.4e-07.