We divide 206540 by 45
We're looking to find how many times 45 goes into 206540.

On to step 1:
45 goes into 2 0 times with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Grab the next digit (0) from the dividend, add it to 2, then carry on: 20 / 45

Going ahead to step 2:
45 goes into 20 0 times with a remainder of 20.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 20, we get 20.
Bring next digit (6) of the dividend behind the 20 and repeat the process: 206 / 45

Let's proceed to step 3:
45 can be fit into 206 4 times, resulting in a remainder of 26.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Deduct 180 from 206 and we're left with 26.
Include the next digit (5) from the dividend after 26, then repeat: 265 / 45

Moving on to step 4:
The number 45 fits into 265 5 times, leaving a remainder of 40.
The number 5 becomes the next digit in our result. 
Result so far: 45.0
The remainder is 40 after subtracting 225 from 265.
Append the next digit (4) from the dividend to 40 and continue with: 404 / 45

Let's proceed to step 5:
45 can be fit into 404 8 times, resulting in a remainder of 44.
Record the quotient 8 as the next digit in the result. 
Result so far: 458.0
Subtracting 360 from 404 leaves us with 44.
Take the next digit (0) from the dividend and append it to 44, then repeat: 440 / 45

Going ahead to step 6:
45 goes into 440 9 times with a remainder of 35.
Write down 9 as next digit of the result. 
Result so far: 4589.0
If we subtract 405 from 440, we get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Step 7:
If we divide 350 by 45, we get 7 and a remainder of 35.
Put 7 as the next digit of the answer. 
Result so far: 4589.7
The remainder is 35 after subtracting 315 from 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Step 8:
350 divided by 45 is 7 with a remainder of 35.
The number 7 becomes the next digit in our result. 
Result so far: 4589.77
If we subtract 315 from 350, we get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

The final outcome is 4589.77, with a leftover of 0.035.