We're dividing 85854615 by 540 
Let's see how many times 540 fits into 85854615.

Going ahead to step 1:
The number 540 fits into 8 0 times, leaving 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.
Fetch the next digit (5) from the dividend, attach it to 8 and continue: 85 / 540

Moving on to step 2:
If we divide 85 by 540, we get 0 and a remainder of 85.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 85 and we're left with 85.
Include the next digit (8) from the dividend after 85, then repeat: 858 / 540

Going ahead to step 3:
The number 540 fits into 858 1 times, leaving a remainder of 318.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 540 from 858 and we're left with 318.
Fetch the next digit (5) from the dividend, attach it to 318 and continue: 3185 / 540

Let's proceed to step 4:
If we divide 3185 by 540, we get 5 and a remainder of 485.
Write down 5 as next digit of the result. 
Result so far: 15.0
Subtracting 2700 from 3185 leaves us with 485.
Grab the next digit (4) from the dividend, add it to 485, then carry on: 4854 / 540

Step 5:
The number 540 fits into 4854 8 times, leaving a remainder of 534.
The next digit of our result is 8. 
Result so far: 158.0
If we subtract 4320 from 4854, we get 534.
Take the next digit (6) from the dividend and append it to 534, then repeat: 5346 / 540

Advancing to step 6:
When dividing 5346 by 540, we get 9 with a remainder of 486.
Write down 9 as next digit of the result. 
Result so far: 1589.0
The remainder is 486 after subtracting 4860 from 5346.
Fetch the next digit (1) from the dividend, attach it to 486 and continue: 4861 / 540

Let's proceed to step 7:
If we divide 4861 by 540, we get 9 and a remainder of 1.
The number 9 becomes the next digit in our result. 
Result so far: 15899.0
If we take 4860 away from 4861, we end up with 1.
Append the next digit (5) from the dividend to 1 and continue with: 15 / 540

Moving on to step 8:
540 goes into 15 0 times with a remainder of 15.
Use 0 as the next digit of our solution. 
Result so far: 158990.0
Subtract 0 from 15 to get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Advancing to step 9:
150 divided by 540 is 0 with a remainder of 150.
Record the quotient 0 as the next digit in the result. 
Result so far: 158990.0
Deduct 0 from 150 and we're left with 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1500, and continue the process.

Let's proceed to step 10:
1500 divided by 540 is 2 with a remainder of 420.
Write down 2 as next digit of the result. 
Result so far: 158990.02
If we take 1080 away from 1500, we end up with 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

Step 11:
4200 divided by 540 is 7 with a remainder of 420.
Put 7 as the next digit of the answer. 
Result so far: 158990.027
If we subtract 3780 from 4200, we get 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

Let's proceed to step 12:
When dividing 4200 by 540, we get 7 with a remainder of 420.
Write down 7 as next digit of the result. 
Result so far: 158990.0277
Subtract 3780 from 4200 to get 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

In conclusion, the division gives 158990.0277 with a balance of 0.0042.