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To estimate 540 divided by 61, you can round both numbers to the nearest tens place. 540 rounds to 540, and 61 rounds to 60. Then, divide 540 by 60, which equals 9. This is a quick way to estimate the division without using a calculator.
500/60
* * * * *
You could do better with 540/60 which has 60 as a common factor and leaves 9/1 = 9 as an estimate.
540
30
615.082
540 divided by 36 is 15 with remainder 0
20
540/60 = 9
90
33.75
0.0328
11.4074
540 ÷ 3/5 = 900
Yes. 540 divided by 4 is 135.