Let's divide 27061200 by 540
We're looking to find how many times 540 goes into 27061200.

Step 1:
540 goes into 2 0 times with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Grab the next digit (7) from the dividend, add it to 2, then carry on: 27 / 540

Going ahead to step 2:
27 divided by 540 is 0 with a remainder of 27.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 27 after subtracting 0 from 27.
Grab the next digit (0) from the dividend, add it to 27, then carry on: 270 / 540

Advancing to step 3:
540 can be fit into 270 0 times, resulting in a remainder of 270.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 270, we end up with 270.
Grab the next digit (6) from the dividend, add it to 270, then carry on: 2706 / 540

Advancing to step 4:
2706 divided by 540 is 5 with a remainder of 6.
Write down 5 as next digit of the result. 
Result so far: 5.0
Subtracting 2700 from 2706 leaves us with 6.
Take the next digit (1) from the dividend and append it to 6, then repeat: 61 / 540

Let's proceed to step 5:
The number 540 fits into 61 0 times, leaving a remainder of 61.
Write down 0 as next digit of the result. 
Result so far: 50.0
If we take 0 away from 61, we end up with 61.
Grab the next digit (2) from the dividend, add it to 61, then carry on: 612 / 540

Going ahead to step 6:
612 divided by 540 is 1 with a remainder of 72.
Record the quotient 1 as the next digit in the result. 
Result so far: 501.0
Subtracting 540 from 612 leaves us with 72.
Include the next digit (0) from the dividend after 72, then repeat: 720 / 540

Advancing to step 7:
The number 540 fits into 720 1 times, leaving a remainder of 180.
The next digit of our result is 1. 
Result so far: 5011.0
If we subtract 540 from 720, we get 180.
Grab the next digit (0) from the dividend, add it to 180, then carry on: 1800 / 540

Advancing to step 8:
540 can be fit into 1800 3 times, resulting in a remainder of 180.
The next digit of our result is 3. 
Result so far: 50113.0
If we take 1620 away from 1800, we end up 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 9:
540 can be fit into 1800 3 times, resulting in a remainder of 180.
Put 3 as the next digit of the answer. 
Result so far: 50113.3
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 10:
540 goes into 1800 3 times with a remainder of 180.
The number 3 becomes the next digit in our result. 
Result so far: 50113.33
If we subtract 1620 from 1800, we 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.

After the division, we end up with 50113.33 and a remainder of 0.18.