86669729 ÷ 540 
We're looking to find how many times 540 goes into 86669729.

Let's proceed to step 1:
When dividing 8 by 540, we get 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 540

Advancing to step 2:
86 divided by 540 is 0 with a remainder of 86.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 86 to get 86.
Take the next digit (6) from the dividend and append it to 86, then repeat: 866 / 540

Advancing to step 3:
866 divided by 540 is 1 with a remainder of 326.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 540 from 866 leaves us with 326.
Include the next digit (6) from the dividend after 326, then repeat: 3266 / 540

Going ahead to step 4:
If we divide 3266 by 540, we get 6 and a remainder of 26.
Write down 6 as next digit of the result. 
Result so far: 16.0
Subtract 3240 from 3266 to get 26.
Take the next digit (9) from the dividend and append it to 26, then repeat: 269 / 540

Moving on to step 5:
If we divide 269 by 540, we get 0 and a remainder of 269.
The next digit of our result is 0. 
Result so far: 160.0
Deduct 0 from 269 and we're left with 269.
Append the next digit (7) from the dividend to 269 and continue with: 2697 / 540

Let's proceed to step 6:
The number 540 fits into 2697 4 times, leaving a remainder of 537.
The next digit of our result is 4. 
Result so far: 1604.0
If we subtract 2160 from 2697, we get 537.
Include the next digit (2) from the dividend after 537, then repeat: 5372 / 540

Going ahead to step 7:
540 can be fit into 5372 9 times, resulting in a remainder of 512.
Use 9 as the next digit of our solution. 
Result so far: 16049.0
The remainder is 512 after subtracting 4860 from 5372.
Fetch the next digit (9) from the dividend, attach it to 512 and continue: 5129 / 540

Step 8:
540 goes into 5129 9 times with a remainder of 269.
Write down 9 as next digit of the result. 
Result so far: 160499.0
If we subtract 4860 from 5129, we get 269.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2690, and continue the process.

Let's proceed to step 9:
540 goes into 2690 4 times with a remainder of 530.
Record the quotient 4 as the next digit in the result. 
Result so far: 160499.4
If we subtract 2160 from 2690, we get 530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5300, and continue the process.

Advancing to step 10:
When dividing 5300 by 540, we get 9 with a remainder of 440.
Write down 9 as next digit of the result. 
Result so far: 160499.49
Subtract 4860 from 5300 to get 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

Let's proceed to step 11:
If we divide 4400 by 540, we get 8 and a remainder of 80.
Use 8 as the next digit of our solution. 
Result so far: 160499.498
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.

Going ahead to step 12:
540 goes into 800 1 times with a remainder of 260.
Use 1 as the next digit of our solution. 
Result so far: 160499.4981
Deduct 540 from 800 and we're left with 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Moving on to step 13:
When dividing 2600 by 540, we get 4 with a remainder of 440.
Record the quotient 4 as the next digit in the result. 
Result so far: 160499.49814
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 14:
4400 divided by 540 is 8 with a remainder of 80.
Record the quotient 8 as the next digit in the result. 
Result so far: 160499.498148
Subtracting 4320 from 4400 leaves us 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.

Moving on to step 15:
The number 540 fits into 800 1 times, leaving a remainder of 260.
The next digit of our result is 1. 
Result so far: 160499.4981481
Deduct 540 from 800 and we're left with 260.
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 16:
The number 540 fits into 2600 4 times, leaving a remainder of 440.
Put 4 as the next digit of the answer. 
Result so far: 160499.49814814
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.

In conclusion, the division gives 160499.49814814 with a balance of 4.4e-07.