We're dividing 60990697 by 540 
We're looking to find how many times 540 goes into 60990697.

Let's proceed to step 1:
540 can be fit into 6 0 times, resulting in a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Grab the next digit (0) from the dividend, add it to 6, then carry on: 60 / 540

Advancing to step 2:
The number 540 fits into 60 0 times, leaving a remainder of 60.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 60 after subtracting 0 from 60.
Include the next digit (9) from the dividend after 60, then repeat: 609 / 540

Let's proceed to step 3:
540 goes into 609 1 times with a remainder of 69.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 69 after subtracting 540 from 609.
Grab the next digit (9) from the dividend, add it to 69, then carry on: 699 / 540

Advancing to step 4:
540 can be fit into 699 1 times, resulting in a remainder of 159.
Write down 1 as next digit of the result. 
Result so far: 11.0
If we take 540 away from 699, we end up with 159.
Fetch the next digit (0) from the dividend, attach it to 159 and continue: 1590 / 540

Advancing to step 5:
540 goes into 1590 2 times with a remainder of 510.
Use 2 as the next digit of our solution. 
Result so far: 112.0
If we subtract 1080 from 1590, we get 510.
Include the next digit (6) from the dividend after 510, then repeat: 5106 / 540

Moving on to step 6:
5106 divided by 540 is 9 with a remainder of 246.
Record the quotient 9 as the next digit in the result. 
Result so far: 1129.0
Subtract 4860 from 5106 to get 246.
Grab the next digit (9) from the dividend, add it to 246, then carry on: 2469 / 540

Moving on to step 7:
540 can be fit into 2469 4 times, resulting in a remainder of 309.
The next digit of our result is 4. 
Result so far: 11294.0
Subtract 2160 from 2469 to get 309.
Fetch the next digit (7) from the dividend, attach it to 309 and continue: 3097 / 540

On to step 8:
540 goes into 3097 5 times with a remainder of 397.
Write down 5 as next digit of the result. 
Result so far: 112945.0
If we subtract 2700 from 3097, we get 397.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3970, and continue the process.

Going ahead to step 9:
540 goes into 3970 7 times with a remainder of 190.
Write down 7 as next digit of the result. 
Result so far: 112945.7
The remainder is 190 after subtracting 3780 from 3970.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

On to step 10:
When dividing 1900 by 540, we get 3 with a remainder of 280.
The next digit of our result is 3. 
Result so far: 112945.73
Subtracting 1620 from 1900 leaves us 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.

Going ahead to step 11:
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: 112945.735
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.

Moving on to step 12:
The number 540 fits into 1000 1 times, leaving a remainder of 460.
Use 1 as the next digit of our solution. 
Result so far: 112945.7351
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.

Let's proceed to step 13:
When dividing 4600 by 540, we get 8 with a remainder of 280.
Use 8 as the next digit of our solution. 
Result so far: 112945.73518
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:
If we divide 2800 by 540, we get 5 and a remainder of 100.
The next digit of our result is 5. 
Result so far: 112945.735185
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.

Step 15:
540 goes into 1000 1 times with a remainder of 460.
The number 1 becomes the next digit in our result. 
Result so far: 112945.7351851
If we subtract 540 from 1000, we 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 16:
4600 divided by 540 is 8 with a remainder of 280.
Use 8 as the next digit of our solution. 
Result so far: 112945.73518518
The remainder is 280 after subtracting 4320 from 4600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

The final outcome is 112945.73518518, with a leftover of 2.8e-07.