We look at the division of 31190455 by 540 
We want to figure out the number of times 31190455 can be divided by 540.

Advancing to step 1:
The number 540 fits into 3 0 times, leaving a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 540

Let's proceed to step 2:
540 can be fit into 31 0 times, resulting in a remainder of 31.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 31 and we're left with 31.
Fetch the next digit (1) from the dividend, attach it to 31 and continue: 311 / 540

Moving on to step 3:
311 divided by 540 is 0 with a remainder of 311.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 311 and we're left with 311.
Append the next digit (9) from the dividend to 311 and continue with: 3119 / 540

Step 4:
3119 divided by 540 is 5 with a remainder of 419.
Use 5 as the next digit of our solution. 
Result so far: 5.0
If we take 2700 away from 3119, we end up with 419.
Fetch the next digit (0) from the dividend, attach it to 419 and continue: 4190 / 540

Let's proceed to step 5:
540 can be fit into 4190 7 times, resulting in a remainder of 410.
Use 7 as the next digit of our solution. 
Result so far: 57.0
The remainder is 410 after subtracting 3780 from 4190.
Fetch the next digit (4) from the dividend, attach it to 410 and continue: 4104 / 540

Let's proceed to step 6:
540 goes into 4104 7 times with a remainder of 324.
The number 7 becomes the next digit in our result. 
Result so far: 577.0
Subtracting 3780 from 4104 leaves us with 324.
Bring next digit (5) of the dividend behind the 324 and repeat the process: 3245 / 540

Advancing to step 7:
The number 540 fits into 3245 6 times, leaving a remainder of 5.
The next digit of our result is 6. 
Result so far: 5776.0
Deduct 3240 from 3245 and we're left with 5.
Bring next digit (5) of the dividend behind the 5 and repeat the process: 55 / 540

Moving on to step 8:
540 can be fit into 55 0 times, resulting in a remainder of 55.
The number 0 becomes the next digit in our result. 
Result so far: 57760.0
The remainder is 55 after subtracting 0 from 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Moving on to step 9:
The number 540 fits into 550 1 times, leaving a remainder of 10.
The number 1 becomes the next digit in our result. 
Result so far: 57760.1
Subtract 540 from 550 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 10:
When dividing 100 by 540, we get 0 with a remainder of 100.
Use 0 as the next digit of our solution. 
Result so far: 57760.1
If we subtract 0 from 100, we get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Moving on to step 11:
If we divide 1000 by 540, we get 1 and a remainder of 460.
Put 1 as the next digit of the answer. 
Result so far: 57760.101
Subtract 540 from 1000 to get 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4600, and continue the process.

Step 12:
4600 divided by 540 is 8 with a remainder of 280.
Record the quotient 8 as the next digit in the result. 
Result so far: 57760.1018
If we take 4320 away from 4600, we end up with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Step 13:
2800 divided by 540 is 5 with a remainder of 100.
Put 5 as the next digit of the answer. 
Result so far: 57760.10185
Subtract 2700 from 2800 to get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Advancing to step 14:
If we divide 1000 by 540, we get 1 and a remainder of 460.
Put 1 as the next digit of the answer. 
Result so far: 57760.101851
Subtract 540 from 1000 to get 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4600, and continue the process.

Let's proceed to step 15:
If we divide 4600 by 540, we get 8 and a remainder of 280.
Put 8 as the next digit of the answer. 
Result so far: 57760.1018518
If we take 4320 away from 4600, we end up with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Moving on to step 16:
When dividing 2800 by 540, we get 5 with a remainder of 100.
Write down 5 as next digit of the result. 
Result so far: 57760.10185185
Deduct 2700 from 2800 and we're left with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

The final result is 57760.10185185 with a remainder of 1e-07.