61977924 ÷ 540 
We're looking to find how many times 540 goes into 61977924.

Advancing to step 1:
When dividing 6 by 540, we get 0 with a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Bring next digit (1) of the dividend behind the 6 and repeat the process: 61 / 540

On to step 2:
540 can be fit into 61 0 times, resulting in a remainder of 61.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 61, we get 61.
Append the next digit (9) from the dividend to 61 and continue with: 619 / 540

Going ahead to step 3:
When dividing 619 by 540, we get 1 with a remainder of 79.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 540 from 619 and we're left with 79.
Grab the next digit (7) from the dividend, add it to 79, then carry on: 797 / 540

Moving on to step 4:
797 divided by 540 is 1 with a remainder of 257.
The next digit of our result is 1. 
Result so far: 11.0
Subtract 540 from 797 to get 257.
Bring next digit (7) of the dividend behind the 257 and repeat the process: 2577 / 540

Step 5:
If we divide 2577 by 540, we get 4 and a remainder of 417.
Put 4 as the next digit of the answer. 
Result so far: 114.0
If we subtract 2160 from 2577, we get 417.
Bring next digit (9) of the dividend behind the 417 and repeat the process: 4179 / 540

Going ahead to step 6:
540 goes into 4179 7 times with a remainder of 399.
Write down 7 as next digit of the result. 
Result so far: 1147.0
Subtracting 3780 from 4179 leaves us with 399.
Take the next digit (2) from the dividend and append it to 399, then repeat: 3992 / 540

On to step 7:
If we divide 3992 by 540, we get 7 and a remainder of 212.
The number 7 becomes the next digit in our result. 
Result so far: 11477.0
If we take 3780 away from 3992, we end up with 212.
Grab the next digit (4) from the dividend, add it to 212, then carry on: 2124 / 540

Moving on to step 8:
When dividing 2124 by 540, we get 3 with a remainder of 504.
The next digit of our result is 3. 
Result so far: 114773.0
If we take 1620 away from 2124, we end up with 504.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5040, and continue the process.

Let's proceed to step 9:
If we divide 5040 by 540, we get 9 and a remainder of 180.
The number 9 becomes the next digit in our result. 
Result so far: 114773.9
Deduct 4860 from 5040 and we're left with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Moving on to step 10:
540 goes into 1800 3 times with a remainder of 180.
Record the quotient 3 as the next digit in the result. 
Result so far: 114773.93
Subtracting 1620 from 1800 leaves us with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Going ahead to step 11:
1800 divided by 540 is 3 with a remainder of 180.
The next digit of our result is 3. 
Result so far: 114773.933
Subtract 1620 from 1800 to get 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

The final result is 114773.933 with a remainder of 0.018.