We look at the division of 54710131 by 540 
Our goal is to divide 54710131 by 540.

Going ahead to step 1:
When dividing 5 by 540, we get 0 with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 540

Let's proceed to step 2:
The number 540 fits into 54 0 times, leaving a remainder of 54.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 54, we get 54.
Append the next digit (7) from the dividend to 54 and continue with: 547 / 540

On to step 3:
540 can be fit into 547 1 times, resulting in a remainder of 7.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 540 from 547 leaves us with 7.
Grab the next digit (1) from the dividend, add it to 7, then carry on: 71 / 540

Let's proceed to step 4:
540 can be fit into 71 0 times, resulting in a remainder of 71.
Record the quotient 0 as the next digit in the result. 
Result so far: 10.0
Deduct 0 from 71 and we're left with 71.
Take the next digit (0) from the dividend and append it to 71, then repeat: 710 / 540

Moving on to step 5:
The number 540 fits into 710 1 times, leaving a remainder of 170.
Put 1 as the next digit of the answer. 
Result so far: 101.0
If we take 540 away from 710, we end up with 170.
Include the next digit (1) from the dividend after 170, then repeat: 1701 / 540

Step 6:
The number 540 fits into 1701 3 times, leaving a remainder of 81.
Record the quotient 3 as the next digit in the result. 
Result so far: 1013.0
Subtracting 1620 from 1701 leaves us with 81.
Fetch the next digit (3) from the dividend, attach it to 81 and continue: 813 / 540

On to step 7:
540 can be fit into 813 1 times, resulting in a remainder of 273.
Use 1 as the next digit of our solution. 
Result so far: 10131.0
The remainder is 273 after subtracting 540 from 813.
Fetch the next digit (1) from the dividend, attach it to 273 and continue: 2731 / 540

Moving on to step 8:
The number 540 fits into 2731 5 times, leaving a remainder of 31.
Record the quotient 5 as the next digit in the result. 
Result so far: 101315.0
If we take 2700 away from 2731, we end up with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

On to step 9:
If we divide 310 by 540, we get 0 and a remainder of 310.
Record the quotient 0 as the next digit in the result. 
Result so far: 101315.0
Subtract 0 from 310 to get 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3100, and continue the process.

Going ahead to step 10:
540 can be fit into 3100 5 times, resulting in a remainder of 400.
Put 5 as the next digit of the answer. 
Result so far: 101315.05
Deduct 2700 from 3100 and we're left with 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

On to step 11:
4000 divided by 540 is 7 with a remainder of 220.
The number 7 becomes the next digit in our result. 
Result so far: 101315.057
If we take 3780 away from 4000, we end up with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Step 12:
If we divide 2200 by 540, we get 4 and a remainder of 40.
Record the quotient 4 as the next digit in the result. 
Result so far: 101315.0574
If we take 2160 away from 2200, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 13:
If we divide 400 by 540, we get 0 and a remainder of 400.
Write down 0 as next digit of the result. 
Result so far: 101315.0574
If we subtract 0 from 400, we get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Advancing to step 14:
4000 divided by 540 is 7 with a remainder of 220.
Put 7 as the next digit of the answer. 
Result so far: 101315.057407
If we take 3780 away from 4000, we end up with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Advancing to step 15:
If we divide 2200 by 540, we get 4 and a remainder of 40.
The next digit of our result is 4. 
Result so far: 101315.0574074
Subtract 2160 from 2200 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 16:
The number 540 fits into 400 0 times, leaving a remainder of 400.
Put 0 as the next digit of the answer. 
Result so far: 101315.0574074
If we take 0 away from 400, we end up with 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

In conclusion, the division gives 101315.0574074 with a balance of 4e-07.