We're dividing 52835281 by 540 
Let's see how many times 540 fits into 52835281.

Step 1:
If we divide 5 by 540, we get 0 and a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Take the next digit (2) from the dividend and append it to 5, then repeat: 52 / 540

Going ahead to step 2:
52 divided by 540 is 0 with a remainder of 52.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 52 leaves us with 52.
Bring next digit (8) of the dividend behind the 52 and repeat the process: 528 / 540

On to step 3:
540 can be fit into 528 0 times, resulting in a remainder of 528.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 528, we get 528.
Take the next digit (3) from the dividend and append it to 528, then repeat: 5283 / 540

Going ahead to step 4:
5283 divided by 540 is 9 with a remainder of 423.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
If we take 4860 away from 5283, we end up with 423.
Grab the next digit (5) from the dividend, add it to 423, then carry on: 4235 / 540

Moving on to step 5:
The number 540 fits into 4235 7 times, leaving a remainder of 455.
The number 7 becomes the next digit in our result. 
Result so far: 97.0
If we take 3780 away from 4235, we end up with 455.
Take the next digit (2) from the dividend and append it to 455, then repeat: 4552 / 540

On to step 6:
If we divide 4552 by 540, we get 8 and a remainder of 232.
The number 8 becomes the next digit in our result. 
Result so far: 978.0
Subtracting 4320 from 4552 leaves us with 232.
Fetch the next digit (8) from the dividend, attach it to 232 and continue: 2328 / 540

Advancing to step 7:
540 can be fit into 2328 4 times, resulting in a remainder of 168.
Use 4 as the next digit of our solution. 
Result so far: 9784.0
The remainder is 168 after subtracting 2160 from 2328.
Grab the next digit (1) from the dividend, add it to 168, then carry on: 1681 / 540

Advancing to step 8:
540 goes into 1681 3 times with a remainder of 61.
The number 3 becomes the next digit in our result. 
Result so far: 97843.0
If we subtract 1620 from 1681, we get 61.
Since there are no more digits in the dividend, we add a zero to the remainder making it 610, and continue the process.

Going ahead to step 9:
540 can be fit into 610 1 times, resulting in a remainder of 70.
Put 1 as the next digit of the answer. 
Result so far: 97843.1
Subtracting 540 from 610 leaves us with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Step 10:
540 can be fit into 700 1 times, resulting in a remainder of 160.
The next digit of our result is 1. 
Result so far: 97843.11
Deduct 540 from 700 and we're left with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

The final result is 97843.11 with a remainder of 0.16.