27016553 ÷ 540 
Let's see how many times 540 fits into 27016553.

On to step 1:
The number 540 fits into 2 0 times, leaving a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 540

Let's proceed to step 2:
540 goes into 27 0 times with a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 27 and we're left with 27.
Fetch the next digit (0) from the dividend, attach it to 27 and continue: 270 / 540

Step 3:
When dividing 270 by 540, we get 0 with a remainder of 270.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 270 after subtracting 0 from 270.
Include the next digit (1) from the dividend after 270, then repeat: 2701 / 540

Going ahead to step 4:
The number 540 fits into 2701 5 times, leaving a remainder of 1.
The next digit of our result is 5. 
Result so far: 5.0
If we subtract 2700 from 2701, we get 1.
Take the next digit (6) from the dividend and append it to 1, then repeat: 16 / 540

On to step 5:
If we divide 16 by 540, we get 0 and a remainder of 16.
The number 0 becomes the next digit in our result. 
Result so far: 50.0
Subtracting 0 from 16 leaves us with 16.
Bring next digit (5) of the dividend behind the 16 and repeat the process: 165 / 540

Advancing to step 6:
165 divided by 540 is 0 with a remainder of 165.
Use 0 as the next digit of our solution. 
Result so far: 500.0
The remainder is 165 after subtracting 0 from 165.
Append the next digit (5) from the dividend to 165 and continue with: 1655 / 540

On to step 7:
1655 divided by 540 is 3 with a remainder of 35.
Record the quotient 3 as the next digit in the result. 
Result so far: 5003.0
Subtracting 1620 from 1655 leaves us with 35.
Bring next digit (3) of the dividend behind the 35 and repeat the process: 353 / 540

Going ahead to step 8:
When dividing 353 by 540, we get 0 with a remainder of 353.
The number 0 becomes the next digit in our result. 
Result so far: 50030.0
Subtracting 0 from 353 leaves us with 353.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3530, and continue the process.

Advancing to step 9:
When dividing 3530 by 540, we get 6 with a remainder of 290.
Record the quotient 6 as the next digit in the result. 
Result so far: 50030.6
The remainder is 290 after subtracting 3240 from 3530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2900, and continue the process.

Let's proceed to step 10:
When dividing 2900 by 540, we get 5 with a remainder of 200.
Use 5 as the next digit of our solution. 
Result so far: 50030.65
If we subtract 2700 from 2900, 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 11:
540 goes into 2000 3 times with a remainder of 380.
Put 3 as the next digit of the answer. 
Result so far: 50030.653
Subtracting 1620 from 2000 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.

Moving on to step 12:
3800 divided by 540 is 7 with a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 50030.6537
The remainder is 20 after subtracting 3780 from 3800.
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 13:
200 divided by 540 is 0 with a remainder of 200.
Put 0 as the next digit of the answer. 
Result so far: 50030.6537
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.

Moving on to step 14:
The number 540 fits into 2000 3 times, leaving a remainder of 380.
The number 3 becomes the next digit in our result. 
Result so far: 50030.653703
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.

Going ahead to step 15:
When dividing 3800 by 540, we get 7 with a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 50030.6537037
If we subtract 3780 from 3800, we 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 16:
When dividing 200 by 540, we get 0 with a remainder of 200.
The next digit of our result is 0. 
Result so far: 50030.6537037
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.

The final outcome is 50030.6537037, with a leftover of 2e-07.