We're dividing 94596960 by 540 
Our goal is to divide 94596960 by 540.

Step 1:
If we divide 9 by 540, we get 0 and 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.
Bring next digit (4) of the dividend behind the 9 and repeat the process: 94 / 540

On to step 2:
When dividing 94 by 540, we get 0 with a remainder of 94.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 94 leaves us with 94.
Include the next digit (5) from the dividend after 94, then repeat: 945 / 540

Advancing to step 3:
When dividing 945 by 540, we get 1 with a remainder of 405.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 405 after subtracting 540 from 945.
Grab the next digit (9) from the dividend, add it to 405, then carry on: 4059 / 540

On to step 4:
4059 divided by 540 is 7 with a remainder of 279.
Put 7 as the next digit of the answer. 
Result so far: 17.0
The remainder is 279 after subtracting 3780 from 4059.
Append the next digit (6) from the dividend to 279 and continue with: 2796 / 540

Moving on to step 5:
540 can be fit into 2796 5 times, resulting in a remainder of 96.
Put 5 as the next digit of the answer. 
Result so far: 175.0
Subtract 2700 from 2796 to get 96.
Take the next digit (9) from the dividend and append it to 96, then repeat: 969 / 540

Step 6:
969 divided by 540 is 1 with a remainder of 429.
Put 1 as the next digit of the answer. 
Result so far: 1751.0
The remainder is 429 after subtracting 540 from 969.
Take the next digit (6) from the dividend and append it to 429, then repeat: 4296 / 540

Moving on to step 7:
540 can be fit into 4296 7 times, resulting in a remainder of 516.
Put 7 as the next digit of the answer. 
Result so far: 17517.0
The remainder is 516 after subtracting 3780 from 4296.
Bring next digit (0) of the dividend behind the 516 and repeat the process: 5160 / 540

Moving on to step 8:
If we divide 5160 by 540, we get 9 and a remainder of 300.
Record the quotient 9 as the next digit in the result. 
Result so far: 175179.0
Deduct 4860 from 5160 and we're left with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Step 9:
540 goes into 3000 5 times with a remainder of 300.
Record the quotient 5 as the next digit in the result. 
Result so far: 175179.5
If we take 2700 away from 3000, we end up with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Step 10:
If we divide 3000 by 540, we get 5 and a remainder of 300.
Record the quotient 5 as the next digit in the result. 
Result so far: 175179.55
Deduct 2700 from 3000 and we're left with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

The final result is 175179.55 with a remainder of 0.3.