We're dividing 21992576 by 540 
We want to figure out the number of times 21992576 can be divided by 540.

Step 1:
540 can be fit into 2 0 times, resulting in a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Bring next digit (1) of the dividend behind the 2 and repeat the process: 21 / 540

On to step 2:
540 can be fit into 21 0 times, resulting in a remainder of 21.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 21 to get 21.
Fetch the next digit (9) from the dividend, attach it to 21 and continue: 219 / 540

Advancing to step 3:
If we divide 219 by 540, we get 0 and a remainder of 219.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 219 leaves us with 219.
Fetch the next digit (9) from the dividend, attach it to 219 and continue: 2199 / 540

Let's proceed to step 4:
If we divide 2199 by 540, we get 4 and a remainder of 39.
The next digit of our result is 4. 
Result so far: 4.0
If we subtract 2160 from 2199, we get 39.
Grab the next digit (2) from the dividend, add it to 39, then carry on: 392 / 540

Moving on to step 5:
392 divided by 540 is 0 with a remainder of 392.
The next digit of our result is 0. 
Result so far: 40.0
Subtracting 0 from 392 leaves us with 392.
Grab the next digit (5) from the dividend, add it to 392, then carry on: 3925 / 540

Going ahead to step 6:
3925 divided by 540 is 7 with a remainder of 145.
Put 7 as the next digit of the answer. 
Result so far: 407.0
Subtracting 3780 from 3925 leaves us with 145.
Fetch the next digit (7) from the dividend, attach it to 145 and continue: 1457 / 540

On to step 7:
540 can be fit into 1457 2 times, resulting in a remainder of 377.
Use 2 as the next digit of our solution. 
Result so far: 4072.0
If we take 1080 away from 1457, we end up with 377.
Fetch the next digit (6) from the dividend, attach it to 377 and continue: 3776 / 540

Going ahead to step 8:
3776 divided by 540 is 6 with a remainder of 536.
The next digit of our result is 6. 
Result so far: 40726.0
Subtracting 3240 from 3776 leaves us with 536.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5360, and continue the process.

Going ahead to step 9:
540 can be fit into 5360 9 times, resulting in a remainder of 500.
Record the quotient 9 as the next digit in the result. 
Result so far: 40726.9
If we take 4860 away from 5360, we end up with 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

Advancing to step 10:
540 can be fit into 5000 9 times, resulting in a remainder of 140.
Use 9 as the next digit of our solution. 
Result so far: 40726.99
If we subtract 4860 from 5000, we get 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

After the division, we end up with 40726.99 and a remainder of 0.14.