We divide 61852503 by 540
We're looking to find how many times 540 goes into 61852503.

Going ahead to step 1:
540 goes into 6 0 times with a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Include the next digit (1) from the dividend after 6, then repeat: 61 / 540

Let's proceed to step 2:
The number 540 fits into 61 0 times, leaving a remainder of 61.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 61 to get 61.
Include the next digit (8) from the dividend after 61, then repeat: 618 / 540

On to step 3:
540 can be fit into 618 1 times, resulting in a remainder of 78.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 540 from 618, we get 78.
Fetch the next digit (5) from the dividend, attach it to 78 and continue: 785 / 540

Let's proceed to step 4:
785 divided by 540 is 1 with a remainder of 245.
Record the quotient 1 as the next digit in the result. 
Result so far: 11.0
Subtract 540 from 785 to get 245.
Grab the next digit (2) from the dividend, add it to 245, then carry on: 2452 / 540

On to step 5:
When dividing 2452 by 540, we get 4 with a remainder of 292.
Use 4 as the next digit of our solution. 
Result so far: 114.0
Deduct 2160 from 2452 and we're left with 292.
Append the next digit (5) from the dividend to 292 and continue with: 2925 / 540

Let's proceed to step 6:
When dividing 2925 by 540, we get 5 with a remainder of 225.
Use 5 as the next digit of our solution. 
Result so far: 1145.0
Deduct 2700 from 2925 and we're left with 225.
Append the next digit (0) from the dividend to 225 and continue with: 2250 / 540

Step 7:
540 can be fit into 2250 4 times, resulting in a remainder of 90.
Use 4 as the next digit of our solution. 
Result so far: 11454.0
Subtracting 2160 from 2250 leaves us with 90.
Fetch the next digit (3) from the dividend, attach it to 90 and continue: 903 / 540

Moving on to step 8:
When dividing 903 by 540, we get 1 with a remainder of 363.
Record the quotient 1 as the next digit in the result. 
Result so far: 114541.0
Subtracting 540 from 903 leaves us with 363.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3630, and continue the process.

On to step 9:
3630 divided by 540 is 6 with a remainder of 390.
Record the quotient 6 as the next digit in the result. 
Result so far: 114541.6
Subtracting 3240 from 3630 leaves us with 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3900, and continue the process.

Step 10:
540 goes into 3900 7 times with a remainder of 120.
The number 7 becomes the next digit in our result. 
Result so far: 114541.67
If we subtract 3780 from 3900, we get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Advancing to step 11:
When dividing 1200 by 540, we get 2 with a remainder of 120.
The number 2 becomes the next digit in our result. 
Result so far: 114541.672
Subtracting 1080 from 1200 leaves us with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Let's proceed to step 12:
540 can be fit into 1200 2 times, resulting in a remainder of 120.
Use 2 as the next digit of our solution. 
Result so far: 114541.6722
If we subtract 1080 from 1200, we get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

The final outcome is 114541.6722, with a leftover of 0.0012.