26691157 ÷ 540 
Let's see how many times 540 fits into 26691157.

On to step 1:
When dividing 2 by 540, we get 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 540

Advancing to step 2:
When dividing 26 by 540, we get 0 with a remainder of 26.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 26 to get 26.
Grab the next digit (6) from the dividend, add it to 26, then carry on: 266 / 540

Advancing to step 3:
540 can be fit into 266 0 times, resulting in a remainder of 266.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 266, we get 266.
Grab the next digit (9) from the dividend, add it to 266, then carry on: 2669 / 540

Let's proceed to step 4:
The number 540 fits into 2669 4 times, leaving a remainder of 509.
The next digit of our result is 4. 
Result so far: 4.0
If we subtract 2160 from 2669, we get 509.
Include the next digit (1) from the dividend after 509, then repeat: 5091 / 540

Advancing to step 5:
When dividing 5091 by 540, we get 9 with a remainder of 231.
The next digit of our result is 9. 
Result so far: 49.0
Subtracting 4860 from 5091 leaves us with 231.
Include the next digit (1) from the dividend after 231, then repeat: 2311 / 540

Going ahead to step 6:
If we divide 2311 by 540, we get 4 and a remainder of 151.
Use 4 as the next digit of our solution. 
Result so far: 494.0
Deduct 2160 from 2311 and we're left with 151.
Grab the next digit (5) from the dividend, add it to 151, then carry on: 1515 / 540

Moving on to step 7:
540 goes into 1515 2 times with a remainder of 435.
Record the quotient 2 as the next digit in the result. 
Result so far: 4942.0
If we take 1080 away from 1515, we end up with 435.
Fetch the next digit (7) from the dividend, attach it to 435 and continue: 4357 / 540

Let's proceed to step 8:
540 can be fit into 4357 8 times, resulting in a remainder of 37.
Put 8 as the next digit of the answer. 
Result so far: 49428.0
Subtracting 4320 from 4357 leaves us with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Let's proceed to step 9:
540 goes into 370 0 times with a remainder of 370.
Use 0 as the next digit of our solution. 
Result so far: 49428.0
The remainder is 370 after subtracting 0 from 370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3700, and continue the process.

Advancing to step 10:
If we divide 3700 by 540, we get 6 and a remainder of 460.
The number 6 becomes the next digit in our result. 
Result so far: 49428.06
The remainder is 460 after subtracting 3240 from 3700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4600, and continue the process.

Let's proceed to step 11:
4600 divided by 540 is 8 with a remainder of 280.
Write down 8 as next digit of the result. 
Result so far: 49428.068
Subtract 4320 from 4600 to get 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Moving on to step 12:
540 can be fit into 2800 5 times, resulting in a remainder of 100.
Record the quotient 5 as the next digit in the result. 
Result so far: 49428.0685
If we subtract 2700 from 2800, we get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Advancing to step 13:
If we divide 1000 by 540, we get 1 and a remainder of 460.
Put 1 as the next digit of the answer. 
Result so far: 49428.06851
If we take 540 away from 1000, we end up with 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4600, and continue the process.

Step 14:
When dividing 4600 by 540, we get 8 with a remainder of 280.
Record the quotient 8 as the next digit in the result. 
Result so far: 49428.068518
Subtract 4320 from 4600 to get 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

On to step 15:
When dividing 2800 by 540, we get 5 with a remainder of 100.
Use 5 as the next digit of our solution. 
Result so far: 49428.0685185
Deduct 2700 from 2800 and we're left with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Step 16:
If we divide 1000 by 540, we get 1 and a remainder of 460.
The next digit of our result is 1. 
Result so far: 49428.06851851
Subtract 540 from 1000 to get 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4600, and continue the process.

The final outcome is 49428.06851851, with a leftover of 4.6e-07.