We look at the division of 90660245 by 540 
Let's see how many times 540 fits into 90660245.

Step 1:
9 divided by 540 is 0 with a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Fetch the next digit (0) from the dividend, attach it to 9 and continue: 90 / 540

Step 2:
90 divided by 540 is 0 with a remainder of 90.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 90 and we're left with 90.
Grab the next digit (6) from the dividend, add it to 90, then carry on: 906 / 540

Moving on to step 3:
906 divided by 540 is 1 with a remainder of 366.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 540 from 906 to get 366.
Grab the next digit (6) from the dividend, add it to 366, then carry on: 3666 / 540

Let's proceed to step 4:
The number 540 fits into 3666 6 times, leaving a remainder of 426.
Put 6 as the next digit of the answer. 
Result so far: 16.0
The remainder is 426 after subtracting 3240 from 3666.
Bring next digit (0) of the dividend behind the 426 and repeat the process: 4260 / 540

Step 5:
4260 divided by 540 is 7 with a remainder of 480.
Record the quotient 7 as the next digit in the result. 
Result so far: 167.0
Deduct 3780 from 4260 and we're left with 480.
Append the next digit (2) from the dividend to 480 and continue with: 4802 / 540

Step 6:
540 goes into 4802 8 times with a remainder of 482.
The next digit of our result is 8. 
Result so far: 1678.0
Subtract 4320 from 4802 to get 482.
Take the next digit (4) from the dividend and append it to 482, then repeat: 4824 / 540

On to step 7:
540 goes into 4824 8 times with a remainder of 504.
Use 8 as the next digit of our solution. 
Result so far: 16788.0
Subtracting 4320 from 4824 leaves us with 504.
Include the next digit (5) from the dividend after 504, then repeat: 5045 / 540

Going ahead to step 8:
540 can be fit into 5045 9 times, resulting in a remainder of 185.
The number 9 becomes the next digit in our result. 
Result so far: 167889.0
If we take 4860 away from 5045, we end up with 185.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1850, and continue the process.

Moving on to step 9:
When dividing 1850 by 540, we get 3 with a remainder of 230.
Put 3 as the next digit of the answer. 
Result so far: 167889.3
Deduct 1620 from 1850 and we're left with 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2300, and continue the process.

Step 10:
If we divide 2300 by 540, we get 4 and a remainder of 140.
Record the quotient 4 as the next digit in the result. 
Result so far: 167889.34
Subtract 2160 from 2300 to get 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

On to step 11:
1400 divided by 540 is 2 with a remainder of 320.
Record the quotient 2 as the next digit in the result. 
Result so far: 167889.342
Subtracting 1080 from 1400 leaves us with 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

On to step 12:
540 goes into 3200 5 times with a remainder of 500.
Record the quotient 5 as the next digit in the result. 
Result so far: 167889.3425
If we take 2700 away from 3200, we end up with 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

Let's proceed to step 13:
540 can be fit into 5000 9 times, resulting in a remainder of 140.
Record the quotient 9 as the next digit in the result. 
Result so far: 167889.34259
If we take 4860 away from 5000, we end up with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Going ahead to step 14:
540 goes into 1400 2 times with a remainder of 320.
Write down 2 as next digit of the result. 
Result so far: 167889.342592
Subtracting 1080 from 1400 leaves us with 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

On to step 15:
The number 540 fits into 3200 5 times, leaving a remainder of 500.
The next digit of our result is 5. 
Result so far: 167889.3425925
Subtract 2700 from 3200 to get 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

Moving on to step 16:
540 can be fit into 5000 9 times, resulting in a remainder of 140.
Use 9 as the next digit of our solution. 
Result so far: 167889.34259259
Deduct 4860 from 5000 and we're left with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

In conclusion, the division gives 167889.34259259 with a balance of 1.4e-07.