We look at the division of 540492 by 55 
We're looking to find how many times 55 goes into 540492.

Let's proceed to step 1:
The number 55 fits into 5 0 times, leaving a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 55

On to step 2:
55 can be fit into 54 0 times, resulting in a remainder of 54.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 54 to get 54.
Bring next digit (0) of the dividend behind the 54 and repeat the process: 540 / 55

On to step 3:
540 divided by 55 is 9 with a remainder of 45.
Use 9 as the next digit of our solution. 
Result so far: 9.0
Subtracting 495 from 540 leaves us with 45.
Append the next digit (4) from the dividend to 45 and continue with: 454 / 55

Advancing to step 4:
If we divide 454 by 55, we get 8 and a remainder of 14.
Put 8 as the next digit of the answer. 
Result so far: 98.0
Subtract 440 from 454 to get 14.
Bring next digit (9) of the dividend behind the 14 and repeat the process: 149 / 55

Step 5:
149 divided by 55 is 2 with a remainder of 39.
The next digit of our result is 2. 
Result so far: 982.0
Subtracting 110 from 149 leaves us with 39.
Bring next digit (2) of the dividend behind the 39 and repeat the process: 392 / 55

Step 6:
If we divide 392 by 55, we get 7 and a remainder of 7.
Put 7 as the next digit of the answer. 
Result so far: 9827.0
If we subtract 385 from 392, we get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Moving on to step 7:
When dividing 70 by 55, we get 1 with a remainder of 15.
Put 1 as the next digit of the answer. 
Result so far: 9827.1
If we subtract 55 from 70, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Let's proceed to step 8:
When dividing 150 by 55, we get 2 with a remainder of 40.
The number 2 becomes the next digit in our result. 
Result so far: 9827.12
If we subtract 110 from 150, we get 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 9:
400 divided by 55 is 7 with a remainder of 15.
Put 7 as the next digit of the answer. 
Result so far: 9827.127
Subtract 385 from 400 to get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Let's proceed to step 10:
If we divide 150 by 55, we get 2 and a remainder of 40.
The next digit of our result is 2. 
Result so far: 9827.1272
If we take 110 away from 150, 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.

Advancing to step 11:
55 can be fit into 400 7 times, resulting in a remainder of 15.
Record the quotient 7 as the next digit in the result. 
Result so far: 9827.12727
If we subtract 385 from 400, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Step 12:
55 goes into 150 2 times with a remainder of 40.
Put 2 as the next digit of the answer. 
Result so far: 9827.127272
Subtract 110 from 150 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 13:
If we divide 400 by 55, we get 7 and a remainder of 15.
Record the quotient 7 as the next digit in the result. 
Result so far: 9827.1272727
Deduct 385 from 400 and we're left with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

On to step 14:
55 can be fit into 150 2 times, resulting in a remainder of 40.
Use 2 as the next digit of our solution. 
Result so far: 9827.12727272
The remainder is 40 after subtracting 110 from 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

The final outcome is 9827.12727272, with a leftover of 4e-08.