Let's divide 94743273 by 540
We're looking to find how many times 540 goes into 94743273.

On to step 1:
9 divided by 540 is 0 with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Fetch the next digit (4) from the dividend, attach it to 9 and continue: 94 / 540

On to step 2:
When dividing 94 by 540, we get 0 with a remainder of 94.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 94 leaves us with 94.
Take the next digit (7) from the dividend and append it to 94, then repeat: 947 / 540

Going ahead to step 3:
947 divided by 540 is 1 with a remainder of 407.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 540 from 947 to get 407.
Take the next digit (4) from the dividend and append it to 407, then repeat: 4074 / 540

Advancing to step 4:
If we divide 4074 by 540, we get 7 and a remainder of 294.
Write down 7 as next digit of the result. 
Result so far: 17.0
Subtract 3780 from 4074 to get 294.
Include the next digit (3) from the dividend after 294, then repeat: 2943 / 540

Advancing to step 5:
2943 divided by 540 is 5 with a remainder of 243.
Record the quotient 5 as the next digit in the result. 
Result so far: 175.0
The remainder is 243 after subtracting 2700 from 2943.
Grab the next digit (2) from the dividend, add it to 243, then carry on: 2432 / 540

Advancing to step 6:
2432 divided by 540 is 4 with a remainder of 272.
Record the quotient 4 as the next digit in the result. 
Result so far: 1754.0
The remainder is 272 after subtracting 2160 from 2432.
Bring next digit (7) of the dividend behind the 272 and repeat the process: 2727 / 540

On to step 7:
When dividing 2727 by 540, we get 5 with a remainder of 27.
The next digit of our result is 5. 
Result so far: 17545.0
If we subtract 2700 from 2727, we get 27.
Append the next digit (3) from the dividend to 27 and continue with: 273 / 540

Going ahead to step 8:
When dividing 273 by 540, we get 0 with a remainder of 273.
Record the quotient 0 as the next digit in the result. 
Result so far: 175450.0
Subtract 0 from 273 to get 273.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2730, and continue the process.

Advancing to step 9:
2730 divided by 540 is 5 with a remainder of 30.
The number 5 becomes the next digit in our result. 
Result so far: 175450.5
If we take 2700 away from 2730, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 10:
When dividing 300 by 540, we get 0 with a remainder of 300.
The number 0 becomes the next digit in our result. 
Result so far: 175450.5
The remainder is 300 after subtracting 0 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Moving on to step 11:
If we divide 3000 by 540, we get 5 and a remainder of 300.
The number 5 becomes the next digit in our result. 
Result so far: 175450.505
The remainder is 300 after subtracting 2700 from 3000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Going ahead to step 12:
540 can be fit into 3000 5 times, resulting in a remainder of 300.
Use 5 as the next digit of our solution. 
Result so far: 175450.5055
Subtracting 2700 from 3000 leaves us with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

The final outcome is 175450.5055, with a leftover of 0.003.