We divide 87276970 by 540
We want to divide 87276970 by 540.

Advancing to step 1:
8 divided by 540 is 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Grab the next digit (7) from the dividend, add it to 8, then carry on: 87 / 540

Step 2:
540 goes into 87 0 times with a remainder of 87.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 87 to get 87.
Include the next digit (2) from the dividend after 87, then repeat: 872 / 540

Going ahead to step 3:
540 goes into 872 1 times with a remainder of 332.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 540 from 872 leaves us with 332.
Grab the next digit (7) from the dividend, add it to 332, then carry on: 3327 / 540

Let's proceed to step 4:
The number 540 fits into 3327 6 times, leaving a remainder of 87.
Write down 6 as next digit of the result. 
Result so far: 16.0
The remainder is 87 after subtracting 3240 from 3327.
Bring next digit (6) of the dividend behind the 87 and repeat the process: 876 / 540

On to step 5:
540 can be fit into 876 1 times, resulting in a remainder of 336.
The number 1 becomes the next digit in our result. 
Result so far: 161.0
Deduct 540 from 876 and we're left with 336.
Grab the next digit (9) from the dividend, add it to 336, then carry on: 3369 / 540

Going ahead to step 6:
540 can be fit into 3369 6 times, resulting in a remainder of 129.
Use 6 as the next digit of our solution. 
Result so far: 1616.0
If we subtract 3240 from 3369, we get 129.
Grab the next digit (7) from the dividend, add it to 129, then carry on: 1297 / 540

On to step 7:
The number 540 fits into 1297 2 times, leaving a remainder of 217.
Write down 2 as next digit of the result. 
Result so far: 16162.0
If we take 1080 away from 1297, we end up with 217.
Take the next digit (0) from the dividend and append it to 217, then repeat: 2170 / 540

Advancing to step 8:
540 can be fit into 2170 4 times, resulting in a remainder of 10.
Record the quotient 4 as the next digit in the result. 
Result so far: 161624.0
The remainder is 10 after subtracting 2160 from 2170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 9:
100 divided by 540 is 0 with a remainder of 100.
Use 0 as the next digit of our solution. 
Result so far: 161624.0
The remainder is 100 after subtracting 0 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Going ahead to step 10:
1000 divided by 540 is 1 with a remainder of 460.
The next digit of our result is 1. 
Result so far: 161624.01
Deduct 540 from 1000 and we're left with 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4600, and continue the process.

Step 11:
540 goes into 4600 8 times with a remainder of 280.
Write down 8 as next digit of the result. 
Result so far: 161624.018
Deduct 4320 from 4600 and we're left with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Going ahead to step 12:
When dividing 2800 by 540, we get 5 with a remainder of 100.
The next digit of our result is 5. 
Result so far: 161624.0185
Subtract 2700 from 2800 to get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Let's proceed to step 13:
1000 divided by 540 is 1 with a remainder of 460.
Put 1 as the next digit of the answer. 
Result so far: 161624.01851
If we take 540 away from 1000, we end up with 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4600, and continue the process.

Going ahead to step 14:
If we divide 4600 by 540, we get 8 and a remainder of 280.
The next digit of our result is 8. 
Result so far: 161624.018518
If we subtract 4320 from 4600, we get 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Advancing to step 15:
2800 divided by 540 is 5 with a remainder of 100.
Write down 5 as next digit of the result. 
Result so far: 161624.0185185
If we take 2700 away from 2800, we end up with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Going ahead to step 16:
540 can be fit into 1000 1 times, resulting in a remainder of 460.
Write down 1 as next digit of the result. 
Result so far: 161624.01851851
The remainder is 460 after subtracting 540 from 1000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4600, and continue the process.

In conclusion, the division gives 161624.01851851 with a balance of 4.6e-07.