We're dividing 27034654 by 540 
We're looking to find how many times 540 goes into 27034654.

Going ahead to step 1:
If we divide 2 by 540, we get 0 and a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 540

Advancing to step 2:
The number 540 fits into 27 0 times, leaving a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Include the next digit (0) from the dividend after 27, then repeat: 270 / 540

Going ahead to step 3:
If we divide 270 by 540, we get 0 and a remainder of 270.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 270 after subtracting 0 from 270.
Fetch the next digit (3) from the dividend, attach it to 270 and continue: 2703 / 540

Step 4:
The number 540 fits into 2703 5 times, leaving a remainder of 3.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Subtract 2700 from 2703 to get 3.
Fetch the next digit (4) from the dividend, attach it to 3 and continue: 34 / 540

Step 5:
When dividing 34 by 540, we get 0 with a remainder of 34.
Use 0 as the next digit of our solution. 
Result so far: 50.0
The remainder is 34 after subtracting 0 from 34.
Bring next digit (6) of the dividend behind the 34 and repeat the process: 346 / 540

On to step 6:
346 divided by 540 is 0 with a remainder of 346.
Put 0 as the next digit of the answer. 
Result so far: 500.0
If we subtract 0 from 346, we get 346.
Include the next digit (5) from the dividend after 346, then repeat: 3465 / 540

Moving on to step 7:
The number 540 fits into 3465 6 times, leaving a remainder of 225.
Put 6 as the next digit of the answer. 
Result so far: 5006.0
If we take 3240 away from 3465, we end up with 225.
Append the next digit (4) from the dividend to 225 and continue with: 2254 / 540

Step 8:
540 can be fit into 2254 4 times, resulting in a remainder of 94.
Use 4 as the next digit of our solution. 
Result so far: 50064.0
Subtracting 2160 from 2254 leaves us with 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

Step 9:
The number 540 fits into 940 1 times, leaving a remainder of 400.
Put 1 as the next digit of the answer. 
Result so far: 50064.1
Subtract 540 from 940 to get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Going ahead to step 10:
540 goes into 4000 7 times with a remainder of 220.
Put 7 as the next digit of the answer. 
Result so far: 50064.17
If we take 3780 away from 4000, we end up with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Moving on to step 11:
540 goes into 2200 4 times with a remainder of 40.
Put 4 as the next digit of the answer. 
Result so far: 50064.174
If we take 2160 away from 2200, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 12:
When dividing 400 by 540, we get 0 with a remainder of 400.
Record the quotient 0 as the next digit in the result. 
Result so far: 50064.174
Deduct 0 from 400 and we're left with 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Moving on to step 13:
The number 540 fits into 4000 7 times, leaving a remainder of 220.
Put 7 as the next digit of the answer. 
Result so far: 50064.17407
Subtract 3780 from 4000 to get 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Advancing to step 14:
540 can be fit into 2200 4 times, resulting in a remainder of 40.
Record the quotient 4 as the next digit in the result. 
Result so far: 50064.174074
Deduct 2160 from 2200 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 15:
When dividing 400 by 540, we get 0 with a remainder of 400.
The next digit of our result is 0. 
Result so far: 50064.174074
The remainder is 400 after subtracting 0 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Step 16:
If we divide 4000 by 540, we get 7 and a remainder of 220.
Use 7 as the next digit of our solution. 
Result so far: 50064.17407407
If we subtract 3780 from 4000, we get 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

After the division, we end up with 50064.17407407 and a remainder of 2.2e-07.