We look at the division of 61337400 by 540 
We want to figure out the number of times 61337400 can be divided by 540.

Advancing to 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
Deduct 0 from 6 and we're left with 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 540

Let's proceed to step 2:
The number 540 fits into 61 0 times, leaving a remainder of 61.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 61 and we're left with 61.
Take the next digit (3) from the dividend and append it to 61, then repeat: 613 / 540

Let's proceed to step 3:
When dividing 613 by 540, we get 1 with a remainder of 73.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 540 from 613 leaves us with 73.
Fetch the next digit (3) from the dividend, attach it to 73 and continue: 733 / 540

Step 4:
When dividing 733 by 540, we get 1 with a remainder of 193.
Write down 1 as next digit of the result. 
Result so far: 11.0
Subtract 540 from 733 to get 193.
Take the next digit (7) from the dividend and append it to 193, then repeat: 1937 / 540

Moving on to step 5:
540 can be fit into 1937 3 times, resulting in a remainder of 317.
Record the quotient 3 as the next digit in the result. 
Result so far: 113.0
If we subtract 1620 from 1937, we get 317.
Append the next digit (4) from the dividend to 317 and continue with: 3174 / 540

Advancing to step 6:
3174 divided by 540 is 5 with a remainder of 474.
Write down 5 as next digit of the result. 
Result so far: 1135.0
Subtracting 2700 from 3174 leaves us with 474.
Grab the next digit (0) from the dividend, add it to 474, then carry on: 4740 / 540

Moving on to step 7:
When dividing 4740 by 540, we get 8 with a remainder of 420.
Write down 8 as next digit of the result. 
Result so far: 11358.0
If we subtract 4320 from 4740, we get 420.
Grab the next digit (0) from the dividend, add it to 420, then carry on: 4200 / 540

Moving on to step 8:
If we divide 4200 by 540, we get 7 and a remainder of 420.
Use 7 as the next digit of our solution. 
Result so far: 113587.0
Subtract 3780 from 4200 to get 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

Let's proceed to step 9:
When dividing 4200 by 540, we get 7 with a remainder of 420.
Use 7 as the next digit of our solution. 
Result so far: 113587.7
If we take 3780 away from 4200, we end up with 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

On to step 10:
When dividing 4200 by 540, we get 7 with a remainder of 420.
The number 7 becomes the next digit in our result. 
Result so far: 113587.77
The remainder is 420 after subtracting 3780 from 4200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

In conclusion, the division gives 113587.77 with a balance of 0.42.