We divide 23031979 by 540
We're looking to find how many times 540 goes into 23031979.

Let's proceed to step 1:
When dividing 2 by 540, we get 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Grab the next digit (3) from the dividend, add it to 2, then carry on: 23 / 540

Moving on to step 2:
540 goes into 23 0 times with a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 23, we end up with 23.
Append the next digit (0) from the dividend to 23 and continue with: 230 / 540

Let's proceed to step 3:
If we divide 230 by 540, we get 0 and a remainder of 230.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 230, we get 230.
Bring next digit (3) of the dividend behind the 230 and repeat the process: 2303 / 540

Let's proceed to step 4:
If we divide 2303 by 540, we get 4 and a remainder of 143.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Deduct 2160 from 2303 and we're left with 143.
Grab the next digit (1) from the dividend, add it to 143, then carry on: 1431 / 540

Going ahead to step 5:
The number 540 fits into 1431 2 times, leaving a remainder of 351.
The next digit of our result is 2. 
Result so far: 42.0
If we subtract 1080 from 1431, we get 351.
Append the next digit (9) from the dividend to 351 and continue with: 3519 / 540

Let's proceed to step 6:
540 can be fit into 3519 6 times, resulting in a remainder of 279.
Put 6 as the next digit of the answer. 
Result so far: 426.0
The remainder is 279 after subtracting 3240 from 3519.
Append the next digit (7) from the dividend to 279 and continue with: 2797 / 540

Step 7:
The number 540 fits into 2797 5 times, leaving a remainder of 97.
The number 5 becomes the next digit in our result. 
Result so far: 4265.0
Subtracting 2700 from 2797 leaves us with 97.
Bring next digit (9) of the dividend behind the 97 and repeat the process: 979 / 540

Going ahead to step 8:
540 goes into 979 1 times with a remainder of 439.
Write down 1 as next digit of the result. 
Result so far: 42651.0
The remainder is 439 after subtracting 540 from 979.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4390, and continue the process.

Step 9:
The number 540 fits into 4390 8 times, leaving a remainder of 70.
Put 8 as the next digit of the answer. 
Result so far: 42651.8
Deduct 4320 from 4390 and we're left with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Step 10:
540 goes into 700 1 times with a remainder of 160.
Write down 1 as next digit of the result. 
Result so far: 42651.81
Subtract 540 from 700 to get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Moving on to step 11:
540 goes into 1600 2 times with a remainder of 520.
Use 2 as the next digit of our solution. 
Result so far: 42651.812
If we subtract 1080 from 1600, we get 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5200, and continue the process.

Advancing to step 12:
If we divide 5200 by 540, we get 9 and a remainder of 340.
The next digit of our result is 9. 
Result so far: 42651.8129
If we subtract 4860 from 5200, we get 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

On to step 13:
If we divide 3400 by 540, we get 6 and a remainder of 160.
Put 6 as the next digit of the answer. 
Result so far: 42651.81296
Subtract 3240 from 3400 to get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

On to step 14:
If we divide 1600 by 540, we get 2 and a remainder of 520.
The number 2 becomes the next digit in our result. 
Result so far: 42651.812962
The remainder is 520 after subtracting 1080 from 1600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5200, and continue the process.

On to step 15:
540 goes into 5200 9 times with a remainder of 340.
Use 9 as the next digit of our solution. 
Result so far: 42651.8129629
If we take 4860 away from 5200, we end up with 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

Advancing to step 16:
When dividing 3400 by 540, we get 6 with a remainder of 160.
Record the quotient 6 as the next digit in the result. 
Result so far: 42651.81296296
Subtract 3240 from 3400 to get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

In conclusion, the division gives 42651.81296296 with a balance of 1.6e-07.