28798974 ÷ 540 
We're looking to find how many times 540 goes into 28798974.

Let's proceed to step 1:
2 divided by 540 is 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Include the next digit (8) from the dividend after 2, then repeat: 28 / 540

Going ahead to step 2:
The number 540 fits into 28 0 times, leaving a remainder of 28.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 28 after subtracting 0 from 28.
Fetch the next digit (7) from the dividend, attach it to 28 and continue: 287 / 540

Moving on to step 3:
If we divide 287 by 540, we get 0 and a remainder of 287.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 287 leaves us with 287.
Append the next digit (9) from the dividend to 287 and continue with: 2879 / 540

Moving on to step 4:
540 goes into 2879 5 times with a remainder of 179.
Use 5 as the next digit of our solution. 
Result so far: 5.0
If we subtract 2700 from 2879, we get 179.
Take the next digit (8) from the dividend and append it to 179, then repeat: 1798 / 540

Advancing to step 5:
When dividing 1798 by 540, we get 3 with a remainder of 178.
Put 3 as the next digit of the answer. 
Result so far: 53.0
Subtract 1620 from 1798 to get 178.
Grab the next digit (9) from the dividend, add it to 178, then carry on: 1789 / 540

Advancing to step 6:
1789 divided by 540 is 3 with a remainder of 169.
Use 3 as the next digit of our solution. 
Result so far: 533.0
If we take 1620 away from 1789, we end up with 169.
Fetch the next digit (7) from the dividend, attach it to 169 and continue: 1697 / 540

On to step 7:
If we divide 1697 by 540, we get 3 and a remainder of 77.
Put 3 as the next digit of the answer. 
Result so far: 5333.0
The remainder is 77 after subtracting 1620 from 1697.
Grab the next digit (4) from the dividend, add it to 77, then carry on: 774 / 540

On to step 8:
540 goes into 774 1 times with a remainder of 234.
The next digit of our result is 1. 
Result so far: 53331.0
Subtracting 540 from 774 leaves us with 234.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2340, and continue the process.

Let's proceed to step 9:
540 goes into 2340 4 times with a remainder of 180.
Put 4 as the next digit of the answer. 
Result so far: 53331.4
Subtract 2160 from 2340 to get 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Let's proceed to step 10:
The number 540 fits into 1800 3 times, leaving a remainder of 180.
Put 3 as the next digit of the answer. 
Result so far: 53331.43
If we take 1620 away from 1800, we end up with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Going ahead to step 11:
540 goes into 1800 3 times with a remainder of 180.
Record the quotient 3 as the next digit in the result. 
Result so far: 53331.433
The remainder is 180 after subtracting 1620 from 1800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Our division results in 53331.433 with a remaining 0.018.