25326620 ÷ 540 
Let's see how many times 540 fits into 25326620.

On to step 1:
The number 540 fits into 2 0 times, leaving a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Bring next digit (5) of the dividend behind the 2 and repeat the process: 25 / 540

On to step 2:
540 goes into 25 0 times with a remainder of 25.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 25, we get 25.
Include the next digit (3) from the dividend after 25, then repeat: 253 / 540

Going ahead to step 3:
When dividing 253 by 540, we get 0 with a remainder of 253.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 253 after subtracting 0 from 253.
Fetch the next digit (2) from the dividend, attach it to 253 and continue: 2532 / 540

Let's proceed to step 4:
When dividing 2532 by 540, we get 4 with a remainder of 372.
Use 4 as the next digit of our solution. 
Result so far: 4.0
If we subtract 2160 from 2532, we get 372.
Fetch the next digit (6) from the dividend, attach it to 372 and continue: 3726 / 540

Let's proceed to step 5:
The number 540 fits into 3726 6 times, leaving a remainder of 486.
The number 6 becomes the next digit in our result. 
Result so far: 46.0
If we take 3240 away from 3726, we end up with 486.
Include the next digit (6) from the dividend after 486, then repeat: 4866 / 540

Moving on to step 6:
When dividing 4866 by 540, we get 9 with a remainder of 6.
Record the quotient 9 as the next digit in the result. 
Result so far: 469.0
If we subtract 4860 from 4866, we get 6.
Grab the next digit (2) from the dividend, add it to 6, then carry on: 62 / 540

Let's proceed to step 7:
540 can be fit into 62 0 times, resulting in a remainder of 62.
The next digit of our result is 0. 
Result so far: 4690.0
The remainder is 62 after subtracting 0 from 62.
Include the next digit (0) from the dividend after 62, then repeat: 620 / 540

Going ahead to step 8:
540 goes into 620 1 times with a remainder of 80.
Write down 1 as next digit of the result. 
Result so far: 46901.0
Subtract 540 from 620 to get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

On to step 9:
When dividing 800 by 540, we get 1 with a remainder of 260.
The number 1 becomes the next digit in our result. 
Result so far: 46901.1
Subtract 540 from 800 to get 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Step 10:
The number 540 fits into 2600 4 times, leaving a remainder of 440.
The number 4 becomes the next digit in our result. 
Result so far: 46901.14
Deduct 2160 from 2600 and we're left with 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

Step 11:
540 goes into 4400 8 times with a remainder of 80.
Use 8 as the next digit of our solution. 
Result so far: 46901.148
Subtracting 4320 from 4400 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Step 12:
If we divide 800 by 540, we get 1 and a remainder of 260.
The number 1 becomes the next digit in our result. 
Result so far: 46901.1481
Deduct 540 from 800 and we're left with 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Advancing to step 13:
The number 540 fits into 2600 4 times, leaving a remainder of 440.
The next digit of our result is 4. 
Result so far: 46901.14814
Deduct 2160 from 2600 and we're left with 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

On to step 14:
The number 540 fits into 4400 8 times, leaving a remainder of 80.
Record the quotient 8 as the next digit in the result. 
Result so far: 46901.148148
If we take 4320 away from 4400, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Advancing to step 15:
800 divided by 540 is 1 with a remainder of 260.
The number 1 becomes the next digit in our result. 
Result so far: 46901.1481481
Deduct 540 from 800 and we're left with 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Let's proceed to step 16:
When dividing 2600 by 540, we get 4 with a remainder of 440.
Write down 4 as next digit of the result. 
Result so far: 46901.14814814
Deduct 2160 from 2600 and we're left with 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

The final result is 46901.14814814 with a remainder of 4.4e-07.