87478604 ÷ 540 
Let's see how many times 540 fits into 87478604.

Advancing to step 1:
540 goes into 8 0 times with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Fetch the next digit (7) from the dividend, attach it to 8 and continue: 87 / 540

Moving on to step 2:
87 divided by 540 is 0 with a remainder of 87.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 87 and we're left with 87.
Take the next digit (4) from the dividend and append it to 87, then repeat: 874 / 540

Step 3:
540 goes into 874 1 times with a remainder of 334.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 540 away from 874, we end up with 334.
Fetch the next digit (7) from the dividend, attach it to 334 and continue: 3347 / 540

Step 4:
When dividing 3347 by 540, we get 6 with a remainder of 107.
Write down 6 as next digit of the result. 
Result so far: 16.0
Subtract 3240 from 3347 to get 107.
Grab the next digit (8) from the dividend, add it to 107, then carry on: 1078 / 540

Going ahead to step 5:
If we divide 1078 by 540, we get 1 and a remainder of 538.
Put 1 as the next digit of the answer. 
Result so far: 161.0
If we subtract 540 from 1078, we get 538.
Fetch the next digit (6) from the dividend, attach it to 538 and continue: 5386 / 540

On to step 6:
540 can be fit into 5386 9 times, resulting in a remainder of 526.
The number 9 becomes the next digit in our result. 
Result so far: 1619.0
The remainder is 526 after subtracting 4860 from 5386.
Grab the next digit (0) from the dividend, add it to 526, then carry on: 5260 / 540

Moving on to step 7:
If we divide 5260 by 540, we get 9 and a remainder of 400.
The number 9 becomes the next digit in our result. 
Result so far: 16199.0
If we subtract 4860 from 5260, we get 400.
Bring next digit (4) of the dividend behind the 400 and repeat the process: 4004 / 540

Going ahead to step 8:
540 goes into 4004 7 times with a remainder of 224.
Record the quotient 7 as the next digit in the result. 
Result so far: 161997.0
If we subtract 3780 from 4004, we get 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

Moving on to step 9:
If we divide 2240 by 540, we get 4 and a remainder of 80.
The number 4 becomes the next digit in our result. 
Result so far: 161997.4
If we take 2160 away from 2240, 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.

Advancing to step 10:
540 goes into 800 1 times with a remainder of 260.
Put 1 as the next digit of the answer. 
Result so far: 161997.41
If we subtract 540 from 800, we get 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 11:
When dividing 2600 by 540, we get 4 with a remainder of 440.
The next digit of our result is 4. 
Result so far: 161997.414
Subtract 2160 from 2600 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.

Moving on to step 12:
540 goes into 4400 8 times with a remainder of 80.
Write down 8 as next digit of the result. 
Result so far: 161997.4148
Subtract 4320 from 4400 to get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Let's proceed to step 13:
If we divide 800 by 540, we get 1 and a remainder of 260.
Use 1 as the next digit of our solution. 
Result so far: 161997.41481
The remainder is 260 after subtracting 540 from 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Step 14:
540 can be fit into 2600 4 times, resulting in a remainder of 440.
The number 4 becomes the next digit in our result. 
Result so far: 161997.414814
If we take 2160 away from 2600, we end up 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.

Moving on to step 15:
540 can be fit into 4400 8 times, resulting in a remainder of 80.
Put 8 as the next digit of the answer. 
Result so far: 161997.4148148
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.

Advancing to step 16:
800 divided by 540 is 1 with a remainder of 260.
Write down 1 as next digit of the result. 
Result so far: 161997.41481481
The remainder is 260 after subtracting 540 from 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

The final outcome is 161997.41481481, with a leftover of 2.6e-07.