32349606 ÷ 540 
Our goal is to divide 32349606 by 540.

Going ahead to step 1:
540 goes into 3 0 times with a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 540

Advancing to step 2:
540 can be fit into 32 0 times, resulting in a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 32 leaves us with 32.
Include the next digit (3) from the dividend after 32, then repeat: 323 / 540

On to step 3:
540 goes into 323 0 times with a remainder of 323.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 323 to get 323.
Append the next digit (4) from the dividend to 323 and continue with: 3234 / 540

Step 4:
When dividing 3234 by 540, we get 5 with a remainder of 534.
Write down 5 as next digit of the result. 
Result so far: 5.0
If we subtract 2700 from 3234, we get 534.
Take the next digit (9) from the dividend and append it to 534, then repeat: 5349 / 540

Going ahead to step 5:
If we divide 5349 by 540, we get 9 and a remainder of 489.
Record the quotient 9 as the next digit in the result. 
Result so far: 59.0
If we take 4860 away from 5349, we end up with 489.
Take the next digit (6) from the dividend and append it to 489, then repeat: 4896 / 540

Going ahead to step 6:
If we divide 4896 by 540, we get 9 and a remainder of 36.
The number 9 becomes the next digit in our result. 
Result so far: 599.0
If we take 4860 away from 4896, we end up with 36.
Bring next digit (0) of the dividend behind the 36 and repeat the process: 360 / 540

On to step 7:
540 goes into 360 0 times with a remainder of 360.
The next digit of our result is 0. 
Result so far: 5990.0
The remainder is 360 after subtracting 0 from 360.
Grab the next digit (6) from the dividend, add it to 360, then carry on: 3606 / 540

Advancing to step 8:
540 can be fit into 3606 6 times, resulting in a remainder of 366.
The number 6 becomes the next digit in our result. 
Result so far: 59906.0
Subtracting 3240 from 3606 leaves us with 366.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3660, and continue the process.

Going ahead to step 9:
The number 540 fits into 3660 6 times, leaving a remainder of 420.
The number 6 becomes the next digit in our result. 
Result so far: 59906.6
Subtracting 3240 from 3660 leaves us with 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

Moving on to step 10:
When dividing 4200 by 540, we get 7 with a remainder of 420.
Record the quotient 7 as the next digit in the result. 
Result so far: 59906.67
If we subtract 3780 from 4200, we get 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

Advancing to step 11:
The number 540 fits into 4200 7 times, leaving a remainder of 420.
The number 7 becomes the next digit in our result. 
Result so far: 59906.677
Subtracting 3780 from 4200 leaves us with 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

The quotient of the division is 59906.677, and the remainder is 0.042.