Let's divide 6854021 by 540
We want to figure out the number of times 6854021 can be divided by 540.

Step 1:
540 goes into 6 0 times with a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Include the next digit (8) from the dividend after 6, then repeat: 68 / 540

Moving on to step 2:
When dividing 68 by 540, we get 0 with a remainder of 68.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 68 leaves us with 68.
Include the next digit (5) from the dividend after 68, then repeat: 685 / 540

Let's proceed to step 3:
When dividing 685 by 540, we get 1 with a remainder of 145.
The next digit of our result is 1. 
Result so far: 1.0
If we take 540 away from 685, we end up with 145.
Bring next digit (4) of the dividend behind the 145 and repeat the process: 1454 / 540

On to step 4:
If we divide 1454 by 540, we get 2 and a remainder of 374.
Write down 2 as next digit of the result. 
Result so far: 12.0
Subtracting 1080 from 1454 leaves us with 374.
Bring next digit (0) of the dividend behind the 374 and repeat the process: 3740 / 540

Step 5:
3740 divided by 540 is 6 with a remainder of 500.
Put 6 as the next digit of the answer. 
Result so far: 126.0
The remainder is 500 after subtracting 3240 from 3740.
Fetch the next digit (2) from the dividend, attach it to 500 and continue: 5002 / 540

Moving on to step 6:
5002 divided by 540 is 9 with a remainder of 142.
The next digit of our result is 9. 
Result so far: 1269.0
The remainder is 142 after subtracting 4860 from 5002.
Include the next digit (1) from the dividend after 142, then repeat: 1421 / 540

Let's proceed to step 7:
1421 divided by 540 is 2 with a remainder of 341.
Record the quotient 2 as the next digit in the result. 
Result so far: 12692.0
The remainder is 341 after subtracting 1080 from 1421.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3410, and continue the process.

Let's proceed to step 8:
If we divide 3410 by 540, we get 6 and a remainder of 170.
Use 6 as the next digit of our solution. 
Result so far: 12692.6
Subtracting 3240 from 3410 leaves us with 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

Let's proceed to step 9:
The number 540 fits into 1700 3 times, leaving a remainder of 80.
The number 3 becomes the next digit in our result. 
Result so far: 12692.63
If we subtract 1620 from 1700, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Going ahead to step 10:
The number 540 fits into 800 1 times, leaving a remainder of 260.
The next digit of our result is 1. 
Result so far: 12692.631
The remainder is 260 after subtracting 540 from 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Advancing to step 11:
The number 540 fits into 2600 4 times, leaving a remainder of 440.
The next digit of our result is 4. 
Result so far: 12692.6314
Subtracting 2160 from 2600 leaves us with 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

Step 12:
4400 divided by 540 is 8 with a remainder of 80.
Put 8 as the next digit of the answer. 
Result so far: 12692.63148
The remainder is 80 after subtracting 4320 from 4400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Step 13:
If we divide 800 by 540, we get 1 and a remainder of 260.
The number 1 becomes the next digit in our result. 
Result so far: 12692.631481
The remainder is 260 after subtracting 540 from 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Going ahead to step 14:
540 goes into 2600 4 times with a remainder of 440.
The number 4 becomes the next digit in our result. 
Result so far: 12692.6314814
The remainder is 440 after subtracting 2160 from 2600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

Moving on to step 15:
The number 540 fits into 4400 8 times, leaving a remainder of 80.
Write down 8 as next digit of the result. 
Result so far: 12692.63148148
If we take 4320 away from 4400, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

The quotient of the division is 12692.63148148, and the remainder is 8e-08.