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\begin{array}{l}\phantom{60)}\phantom{1}\\60\overline{)540}\\\end{array}
Use the 1^{st} digit 5 from dividend 540
\begin{array}{l}\phantom{60)}0\phantom{2}\\60\overline{)540}\\\end{array}
Since 5 is less than 60, use the next digit 4 from dividend 540 and add 0 to the quotient
\begin{array}{l}\phantom{60)}0\phantom{3}\\60\overline{)540}\\\end{array}
Use the 2^{nd} digit 4 from dividend 540
\begin{array}{l}\phantom{60)}00\phantom{4}\\60\overline{)540}\\\end{array}
Since 54 is less than 60, use the next digit 0 from dividend 540 and add 0 to the quotient
\begin{array}{l}\phantom{60)}00\phantom{5}\\60\overline{)540}\\\end{array}
Use the 3^{rd} digit 0 from dividend 540
\begin{array}{l}\phantom{60)}009\phantom{6}\\60\overline{)540}\\\phantom{60)}\underline{\phantom{}540\phantom{}}\\\phantom{60)999}0\\\end{array}
Find closest multiple of 60 to 540. We see that 9 \times 60 = 540 is the nearest. Now subtract 540 from 540 to get reminder 0. Add 9 to quotient.
\text{Quotient: }9 \text{Reminder: }0
Since 0 is less than 60, stop the division. The reminder is 0. The topmost line 009 is the quotient. Remove all zeros at the start of the quotient to get the actual quotient 9.