We look at the division of 86956219 by 540 
We're looking to find how many times 540 goes into 86956219.

Going ahead 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
Subtract 0 from 8 to get 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 540

Moving on to step 2:
540 goes into 86 0 times with a remainder of 86.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 86, we end up with 86.
Fetch the next digit (9) from the dividend, attach it to 86 and continue: 869 / 540

Let's proceed to step 3:
The number 540 fits into 869 1 times, leaving a remainder of 329.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 540 from 869, we get 329.
Take the next digit (5) from the dividend and append it to 329, then repeat: 3295 / 540

Moving on to step 4:
540 can be fit into 3295 6 times, resulting in a remainder of 55.
The number 6 becomes the next digit in our result. 
Result so far: 16.0
The remainder is 55 after subtracting 3240 from 3295.
Take the next digit (6) from the dividend and append it to 55, then repeat: 556 / 540

Moving on to step 5:
If we divide 556 by 540, we get 1 and a remainder of 16.
Record the quotient 1 as the next digit in the result. 
Result so far: 161.0
If we subtract 540 from 556, we get 16.
Fetch the next digit (2) from the dividend, attach it to 16 and continue: 162 / 540

Let's proceed to step 6:
If we divide 162 by 540, we get 0 and a remainder of 162.
The next digit of our result is 0. 
Result so far: 1610.0
Deduct 0 from 162 and we're left with 162.
Include the next digit (1) from the dividend after 162, then repeat: 1621 / 540

On to step 7:
If we divide 1621 by 540, we get 3 and a remainder of 1.
The number 3 becomes the next digit in our result. 
Result so far: 16103.0
The remainder is 1 after subtracting 1620 from 1621.
Append the next digit (9) from the dividend to 1 and continue with: 19 / 540

On to step 8:
If we divide 19 by 540, we get 0 and a remainder of 19.
The next digit of our result is 0. 
Result so far: 161030.0
Subtract 0 from 19 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Advancing to step 9:
If we divide 190 by 540, we get 0 and a remainder of 190.
The next digit of our result is 0. 
Result so far: 161030.0
If we take 0 away from 190, we end up with 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

Step 10:
When dividing 1900 by 540, we get 3 with a remainder of 280.
Use 3 as the next digit of our solution. 
Result so far: 161030.03
Deduct 1620 from 1900 and we're left with 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 11:
When dividing 2800 by 540, we get 5 with a remainder of 100.
The number 5 becomes the next digit in our result. 
Result so far: 161030.035
If we take 2700 away from 2800, we end up 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.

Going ahead to step 12:
1000 divided by 540 is 1 with a remainder of 460.
The next digit of our result is 1. 
Result so far: 161030.0351
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.

Advancing to step 13:
4600 divided by 540 is 8 with a remainder of 280.
Write down 8 as next digit of the result. 
Result so far: 161030.03518
Deduct 4320 from 4600 and we're left with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Let's proceed to step 14:
The number 540 fits into 2800 5 times, leaving a remainder of 100.
Write down 5 as next digit of the result. 
Result so far: 161030.035185
Subtract 2700 from 2800 to 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.

Step 15:
540 can be fit into 1000 1 times, resulting in a remainder of 460.
Use 1 as the next digit of our solution. 
Result so far: 161030.0351851
Deduct 540 from 1000 and we're left 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.

On to step 16:
The number 540 fits into 4600 8 times, leaving a remainder of 280.
The next digit of our result is 8. 
Result so far: 161030.03518518
If we subtract 4320 from 4600, we 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.

The quotient of the division is 161030.03518518, and the remainder is 2.8e-07.