We divide 97110722 by 540
We want to divide 97110722 by 540.

Let's proceed to step 1:
When dividing 9 by 540, we get 0 with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 540

On to step 2:
540 can be fit into 97 0 times, resulting in a remainder of 97.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 97 leaves us with 97.
Bring next digit (1) of the dividend behind the 97 and repeat the process: 971 / 540

Advancing to step 3:
540 can be fit into 971 1 times, resulting in a remainder of 431.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 540 from 971 to get 431.
Include the next digit (1) from the dividend after 431, then repeat: 4311 / 540

Moving on to step 4:
If we divide 4311 by 540, we get 7 and a remainder of 531.
Record the quotient 7 as the next digit in the result. 
Result so far: 17.0
If we subtract 3780 from 4311, we get 531.
Take the next digit (0) from the dividend and append it to 531, then repeat: 5310 / 540

Moving on to step 5:
When dividing 5310 by 540, we get 9 with a remainder of 450.
The next digit of our result is 9. 
Result so far: 179.0
Deduct 4860 from 5310 and we're left with 450.
Bring next digit (7) of the dividend behind the 450 and repeat the process: 4507 / 540

Step 6:
540 goes into 4507 8 times with a remainder of 187.
Write down 8 as next digit of the result. 
Result so far: 1798.0
Deduct 4320 from 4507 and we're left with 187.
Grab the next digit (2) from the dividend, add it to 187, then carry on: 1872 / 540

Advancing to step 7:
The number 540 fits into 1872 3 times, leaving a remainder of 252.
The next digit of our result is 3. 
Result so far: 17983.0
Subtract 1620 from 1872 to get 252.
Fetch the next digit (2) from the dividend, attach it to 252 and continue: 2522 / 540

On to step 8:
2522 divided by 540 is 4 with a remainder of 362.
Use 4 as the next digit of our solution. 
Result so far: 179834.0
If we subtract 2160 from 2522, we get 362.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3620, and continue the process.

Moving on to step 9:
The number 540 fits into 3620 6 times, leaving a remainder of 380.
Write down 6 as next digit of the result. 
Result so far: 179834.6
The remainder is 380 after subtracting 3240 from 3620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Let's proceed to step 10:
540 goes into 3800 7 times with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 179834.67
Subtracting 3780 from 3800 leaves us 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.

Let's proceed to step 11:
When dividing 200 by 540, we get 0 with a remainder of 200.
Put 0 as the next digit of the answer. 
Result so far: 179834.67
Subtracting 0 from 200 leaves us with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Step 12:
The number 540 fits into 2000 3 times, leaving a remainder of 380.
Record the quotient 3 as the next digit in the result. 
Result so far: 179834.6703
Subtracting 1620 from 2000 leaves us with 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Advancing to step 13:
540 goes into 3800 7 times with a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 179834.67037
Subtract 3780 from 3800 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.

Step 14:
If we divide 200 by 540, we get 0 and a remainder of 200.
Write down 0 as next digit of the result. 
Result so far: 179834.67037
If we subtract 0 from 200, we get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Let's proceed to step 15:
2000 divided by 540 is 3 with a remainder of 380.
Write down 3 as next digit of the result. 
Result so far: 179834.6703703
If we take 1620 away from 2000, we end up with 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Step 16:
When dividing 3800 by 540, we get 7 with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 179834.67037037
Subtracting 3780 from 3800 leaves us 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.

The final result is 179834.67037037 with a remainder of 2e-08.