We look at the division of 9632299 by 540 
We're looking to find how many times 540 goes into 9632299.

On to step 1:
9 divided by 540 is 0 with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Include the next digit (6) from the dividend after 9, then repeat: 96 / 540

Advancing to step 2:
540 goes into 96 0 times with a remainder of 96.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 96 and we're left with 96.
Fetch the next digit (3) from the dividend, attach it to 96 and continue: 963 / 540

On to step 3:
The number 540 fits into 963 1 times, leaving a remainder of 423.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 423 after subtracting 540 from 963.
Fetch the next digit (2) from the dividend, attach it to 423 and continue: 4232 / 540

Step 4:
The number 540 fits into 4232 7 times, leaving a remainder of 452.
The next digit of our result is 7. 
Result so far: 17.0
If we subtract 3780 from 4232, we get 452.
Include the next digit (2) from the dividend after 452, then repeat: 4522 / 540

Let's proceed to step 5:
4522 divided by 540 is 8 with a remainder of 202.
The next digit of our result is 8. 
Result so far: 178.0
Subtracting 4320 from 4522 leaves us with 202.
Bring next digit (9) of the dividend behind the 202 and repeat the process: 2029 / 540

Going ahead to step 6:
540 goes into 2029 3 times with a remainder of 409.
Record the quotient 3 as the next digit in the result. 
Result so far: 1783.0
If we take 1620 away from 2029, we end up with 409.
Fetch the next digit (9) from the dividend, attach it to 409 and continue: 4099 / 540

On to step 7:
4099 divided by 540 is 7 with a remainder of 319.
Write down 7 as next digit of the result. 
Result so far: 17837.0
If we subtract 3780 from 4099, we get 319.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3190, and continue the process.

Advancing to step 8:
If we divide 3190 by 540, we get 5 and a remainder of 490.
The next digit of our result is 5. 
Result so far: 17837.5
If we subtract 2700 from 3190, we get 490.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4900, and continue the process.

Moving on to step 9:
4900 divided by 540 is 9 with a remainder of 40.
Use 9 as the next digit of our solution. 
Result so far: 17837.59
If we subtract 4860 from 4900, we 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 10:
540 can be fit into 400 0 times, resulting in a remainder of 400.
The number 0 becomes the next digit in our result. 
Result so far: 17837.59
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.

Going ahead to step 11:
When dividing 4000 by 540, we get 7 with a remainder of 220.
Write down 7 as next digit of the result. 
Result so far: 17837.5907
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 12:
2200 divided by 540 is 4 with a remainder of 40.
Use 4 as the next digit of our solution. 
Result so far: 17837.59074
Deduct 2160 from 2200 and we're left 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.

Moving on to step 13:
When dividing 400 by 540, we get 0 with a remainder of 400.
Put 0 as the next digit of the answer. 
Result so far: 17837.59074
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.

Let's proceed to step 14:
If we divide 4000 by 540, we get 7 and a remainder of 220.
Write down 7 as next digit of the result. 
Result so far: 17837.5907407
Subtract 3780 from 4000 to get 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Moving on to step 15:
The number 540 fits into 2200 4 times, leaving a remainder of 40.
Record the quotient 4 as the next digit in the result. 
Result so far: 17837.59074074
Deduct 2160 from 2200 and we're left 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.

Our division results in 17837.59074074 with a remaining 4e-08.