78110032 ÷ 540 
We're looking to find how many times 540 goes into 78110032.

Moving on to step 1:
When dividing 7 by 540, we get 0 with a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Include the next digit (8) from the dividend after 7, then repeat: 78 / 540

Step 2:
540 can be fit into 78 0 times, resulting in a remainder of 78.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 78 and we're left with 78.
Grab the next digit (1) from the dividend, add it to 78, then carry on: 781 / 540

Advancing to step 3:
540 goes into 781 1 times with a remainder of 241.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 540 from 781 and we're left with 241.
Grab the next digit (1) from the dividend, add it to 241, then carry on: 2411 / 540

On to step 4:
When dividing 2411 by 540, we get 4 with a remainder of 251.
Use 4 as the next digit of our solution. 
Result so far: 14.0
If we take 2160 away from 2411, we end up with 251.
Fetch the next digit (0) from the dividend, attach it to 251 and continue: 2510 / 540

Moving on to step 5:
When dividing 2510 by 540, we get 4 with a remainder of 350.
Write down 4 as next digit of the result. 
Result so far: 144.0
If we take 2160 away from 2510, we end up with 350.
Include the next digit (0) from the dividend after 350, then repeat: 3500 / 540

Advancing to step 6:
If we divide 3500 by 540, we get 6 and a remainder of 260.
Put 6 as the next digit of the answer. 
Result so far: 1446.0
Deduct 3240 from 3500 and we're left with 260.
Bring next digit (3) of the dividend behind the 260 and repeat the process: 2603 / 540

On to step 7:
2603 divided by 540 is 4 with a remainder of 443.
Put 4 as the next digit of the answer. 
Result so far: 14464.0
The remainder is 443 after subtracting 2160 from 2603.
Grab the next digit (2) from the dividend, add it to 443, then carry on: 4432 / 540

Moving on to step 8:
The number 540 fits into 4432 8 times, leaving a remainder of 112.
The next digit of our result is 8. 
Result so far: 144648.0
Subtracting 4320 from 4432 leaves us with 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

Going ahead to step 9:
If we divide 1120 by 540, we get 2 and a remainder of 40.
Record the quotient 2 as the next digit in the result. 
Result so far: 144648.2
The remainder is 40 after subtracting 1080 from 1120.
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 10:
400 divided by 540 is 0 with a remainder of 400.
The number 0 becomes the next digit in our result. 
Result so far: 144648.2
Subtract 0 from 400 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.

Let's proceed to step 11:
If we divide 4000 by 540, we get 7 and a remainder of 220.
Put 7 as the next digit of the answer. 
Result so far: 144648.207
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.

On to step 12:
540 can be fit into 2200 4 times, resulting in a remainder of 40.
Write down 4 as next digit of the result. 
Result so far: 144648.2074
The remainder is 40 after subtracting 2160 from 2200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 13:
If we divide 400 by 540, we get 0 and a remainder of 400.
The next digit of our result is 0. 
Result so far: 144648.2074
Subtract 0 from 400 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 14:
540 goes into 4000 7 times with a remainder of 220.
The number 7 becomes the next digit in our result. 
Result so far: 144648.207407
The remainder is 220 after subtracting 3780 from 4000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Let's proceed to step 15:
If we divide 2200 by 540, we get 4 and a remainder of 40.
Put 4 as the next digit of the answer. 
Result so far: 144648.2074074
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.

On to step 16:
When dividing 400 by 540, we get 0 with a remainder of 400.
Write down 0 as next digit of the result. 
Result so far: 144648.2074074
Subtracting 0 from 400 leaves us 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.

After the division, we end up with 144648.2074074 and a remainder of 4e-07.