We look at the division of 68549291 by 540 
We're looking to find how many times 540 goes into 68549291.

Step 1:
If we divide 6 by 540, we get 0 and a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Fetch the next digit (8) from the dividend, attach it to 6 and continue: 68 / 540

On to step 2:
540 goes into 68 0 times with a remainder of 68.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 68 after subtracting 0 from 68.
Include the next digit (5) from the dividend after 68, then repeat: 685 / 540

Advancing to step 3:
If we divide 685 by 540, we get 1 and a remainder of 145.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 540 from 685 and we're left with 145.
Take the next digit (4) from the dividend and append it to 145, then repeat: 1454 / 540

Going ahead to step 4:
540 can be fit into 1454 2 times, resulting in a remainder of 374.
Use 2 as the next digit of our solution. 
Result so far: 12.0
Deduct 1080 from 1454 and we're left with 374.
Take the next digit (9) from the dividend and append it to 374, then repeat: 3749 / 540

Let's proceed to step 5:
If we divide 3749 by 540, we get 6 and a remainder of 509.
Use 6 as the next digit of our solution. 
Result so far: 126.0
Deduct 3240 from 3749 and we're left with 509.
Bring next digit (2) of the dividend behind the 509 and repeat the process: 5092 / 540

On to step 6:
5092 divided by 540 is 9 with a remainder of 232.
The next digit of our result is 9. 
Result so far: 1269.0
If we take 4860 away from 5092, we end up with 232.
Include the next digit (9) from the dividend after 232, then repeat: 2329 / 540

Step 7:
540 can be fit into 2329 4 times, resulting in a remainder of 169.
Use 4 as the next digit of our solution. 
Result so far: 12694.0
The remainder is 169 after subtracting 2160 from 2329.
Take the next digit (1) from the dividend and append it to 169, then repeat: 1691 / 540

Moving on to step 8:
540 goes into 1691 3 times with a remainder of 71.
The number 3 becomes the next digit in our result. 
Result so far: 126943.0
Deduct 1620 from 1691 and we're left with 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Moving on to step 9:
When dividing 710 by 540, we get 1 with a remainder of 170.
Record the quotient 1 as the next digit in the result. 
Result so far: 126943.1
Subtract 540 from 710 to get 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

Step 10:
When dividing 1700 by 540, we get 3 with a remainder of 80.
The next digit of our result is 3. 
Result so far: 126943.13
Deduct 1620 from 1700 and we're left 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.

Moving on to step 11:
540 can be fit into 800 1 times, resulting in a remainder of 260.
The next digit of our result is 1. 
Result so far: 126943.131
Subtract 540 from 800 to 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.

Let's proceed to step 12:
If we divide 2600 by 540, we get 4 and a remainder of 440.
The number 4 becomes the next digit in our result. 
Result so far: 126943.1314
Deduct 2160 from 2600 and we're left 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.

Let's proceed to step 13:
When dividing 4400 by 540, we get 8 with a remainder of 80.
Use 8 as the next digit of our solution. 
Result so far: 126943.13148
Deduct 4320 from 4400 and we're left 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.

Step 14:
When dividing 800 by 540, we get 1 with a remainder of 260.
Use 1 as the next digit of our solution. 
Result so far: 126943.131481
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.

Moving on to step 15:
540 can be fit into 2600 4 times, resulting in a remainder of 440.
The next digit of our result is 4. 
Result so far: 126943.1314814
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.

On to step 16:
4400 divided by 540 is 8 with a remainder of 80.
Write down 8 as next digit of the result. 
Result so far: 126943.13148148
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.

The final result is 126943.13148148 with a remainder of 8e-08.