We look at the division of 540561 by 65 
Our goal is to divide 540561 by 65.

Moving on to step 1:
65 goes into 5 0 times with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 65

Moving on to step 2:
54 divided by 65 is 0 with a remainder of 54.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 54, we end up with 54.
Grab the next digit (0) from the dividend, add it to 54, then carry on: 540 / 65

On to step 3:
The number 65 fits into 540 8 times, leaving a remainder of 20.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
The remainder is 20 after subtracting 520 from 540.
Grab the next digit (5) from the dividend, add it to 20, then carry on: 205 / 65

Advancing to step 4:
When dividing 205 by 65, we get 3 with a remainder of 10.
The number 3 becomes the next digit in our result. 
Result so far: 83.0
Deduct 195 from 205 and we're left with 10.
Fetch the next digit (6) from the dividend, attach it to 10 and continue: 106 / 65

Let's proceed to step 5:
65 can be fit into 106 1 times, resulting in a remainder of 41.
Use 1 as the next digit of our solution. 
Result so far: 831.0
If we subtract 65 from 106, we get 41.
Fetch the next digit (1) from the dividend, attach it to 41 and continue: 411 / 65

On to step 6:
If we divide 411 by 65, we get 6 and a remainder of 21.
Put 6 as the next digit of the answer. 
Result so far: 8316.0
If we subtract 390 from 411, we get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Moving on to step 7:
If we divide 210 by 65, we get 3 and a remainder of 15.
The number 3 becomes the next digit in our result. 
Result so far: 8316.3
If we take 195 away from 210, we end up with 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Going ahead to step 8:
When dividing 150 by 65, we get 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 8316.32
Deduct 130 from 150 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 9:
If we divide 200 by 65, we get 3 and a remainder of 5.
The next digit of our result is 3. 
Result so far: 8316.323
If we take 195 away from 200, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 10:
When dividing 50 by 65, we get 0 with a remainder of 50.
Record the quotient 0 as the next digit in the result. 
Result so far: 8316.323
The remainder is 50 after subtracting 0 from 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Advancing to step 11:
When dividing 500 by 65, we get 7 with a remainder of 45.
Record the quotient 7 as the next digit in the result. 
Result so far: 8316.32307
If we subtract 455 from 500, we get 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Going ahead to step 12:
The number 65 fits into 450 6 times, leaving a remainder of 60.
Use 6 as the next digit of our solution. 
Result so far: 8316.323076
If we subtract 390 from 450, we get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Step 13:
When dividing 600 by 65, we get 9 with a remainder of 15.
Write down 9 as next digit of the result. 
Result so far: 8316.3230769
If we subtract 585 from 600, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Moving on to step 14:
When dividing 150 by 65, we get 2 with a remainder of 20.
Write down 2 as next digit of the result. 
Result so far: 8316.32307692
Subtract 130 from 150 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

After the division, we end up with 8316.32307692 and a remainder of 2e-08.