We look at the division of 96610685 by 540 
Our goal is to divide 96610685 by 540.

Step 1:
The number 540 fits into 9 0 times, leaving a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 540

Let's proceed to step 2:
96 divided by 540 is 0 with a remainder of 96.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 96 to get 96.
Include the next digit (6) from the dividend after 96, then repeat: 966 / 540

On to step 3:
If we divide 966 by 540, we get 1 and a remainder of 426.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 540 from 966 and we're left with 426.
Append the next digit (1) from the dividend to 426 and continue with: 4261 / 540

Step 4:
When dividing 4261 by 540, we get 7 with a remainder of 481.
Write down 7 as next digit of the result. 
Result so far: 17.0
The remainder is 481 after subtracting 3780 from 4261.
Include the next digit (0) from the dividend after 481, then repeat: 4810 / 540

Let's proceed to step 5:
4810 divided by 540 is 8 with a remainder of 490.
Use 8 as the next digit of our solution. 
Result so far: 178.0
If we take 4320 away from 4810, we end up with 490.
Append the next digit (6) from the dividend to 490 and continue with: 4906 / 540

Step 6:
The number 540 fits into 4906 9 times, leaving a remainder of 46.
Use 9 as the next digit of our solution. 
Result so far: 1789.0
Deduct 4860 from 4906 and we're left with 46.
Grab the next digit (8) from the dividend, add it to 46, then carry on: 468 / 540

On to step 7:
The number 540 fits into 468 0 times, leaving a remainder of 468.
The next digit of our result is 0. 
Result so far: 17890.0
The remainder is 468 after subtracting 0 from 468.
Include the next digit (5) from the dividend after 468, then repeat: 4685 / 540

Going ahead to step 8:
The number 540 fits into 4685 8 times, leaving a remainder of 365.
Record the quotient 8 as the next digit in the result. 
Result so far: 178908.0
Deduct 4320 from 4685 and we're left with 365.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3650, and continue the process.

Going ahead to step 9:
The number 540 fits into 3650 6 times, leaving a remainder of 410.
The number 6 becomes the next digit in our result. 
Result so far: 178908.6
If we subtract 3240 from 3650, we get 410.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4100, and continue the process.

Moving on to step 10:
If we divide 4100 by 540, we get 7 and a remainder of 320.
The next digit of our result is 7. 
Result so far: 178908.67
The remainder is 320 after subtracting 3780 from 4100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

Step 11:
540 goes into 3200 5 times with a remainder of 500.
Use 5 as the next digit of our solution. 
Result so far: 178908.675
If we subtract 2700 from 3200, we get 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

Advancing to step 12:
540 can be fit into 5000 9 times, resulting in a remainder of 140.
Put 9 as the next digit of the answer. 
Result so far: 178908.6759
If we subtract 4860 from 5000, we get 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Moving on to step 13:
The number 540 fits into 1400 2 times, leaving a remainder of 320.
Use 2 as the next digit of our solution. 
Result so far: 178908.67592
If we take 1080 away from 1400, we end up with 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

Moving on to step 14:
3200 divided by 540 is 5 with a remainder of 500.
Write down 5 as next digit of the result. 
Result so far: 178908.675925
Subtract 2700 from 3200 to get 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

Going ahead to step 15:
5000 divided by 540 is 9 with a remainder of 140.
The next digit of our result is 9. 
Result so far: 178908.6759259
The remainder is 140 after subtracting 4860 from 5000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Advancing to step 16:
540 can be fit into 1400 2 times, resulting in a remainder of 320.
The next digit of our result is 2. 
Result so far: 178908.67592592
Subtract 1080 from 1400 to get 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

The final outcome is 178908.67592592, with a leftover of 3.2e-07.