We're dividing 38657268 by 540 
Let's see how many times 540 fits into 38657268.

Advancing to step 1:
540 can be fit into 3 0 times, resulting in a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Bring next digit (8) of the dividend behind the 3 and repeat the process: 38 / 540

Advancing to step 2:
If we divide 38 by 540, we get 0 and a remainder of 38.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 38, we get 38.
Fetch the next digit (6) from the dividend, attach it to 38 and continue: 386 / 540

Advancing to step 3:
When dividing 386 by 540, we get 0 with a remainder of 386.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 386 after subtracting 0 from 386.
Include the next digit (5) from the dividend after 386, then repeat: 3865 / 540

On to step 4:
The number 540 fits into 3865 7 times, leaving a remainder of 85.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
If we take 3780 away from 3865, we end up with 85.
Take the next digit (7) from the dividend and append it to 85, then repeat: 857 / 540

Advancing to step 5:
The number 540 fits into 857 1 times, leaving a remainder of 317.
Write down 1 as next digit of the result. 
Result so far: 71.0
Subtracting 540 from 857 leaves us with 317.
Bring next digit (2) of the dividend behind the 317 and repeat the process: 3172 / 540

Let's proceed to step 6:
The number 540 fits into 3172 5 times, leaving a remainder of 472.
The number 5 becomes the next digit in our result. 
Result so far: 715.0
Deduct 2700 from 3172 and we're left with 472.
Bring next digit (6) of the dividend behind the 472 and repeat the process: 4726 / 540

Going ahead to step 7:
540 goes into 4726 8 times with a remainder of 406.
The number 8 becomes the next digit in our result. 
Result so far: 7158.0
If we take 4320 away from 4726, we end up with 406.
Include the next digit (8) from the dividend after 406, then repeat: 4068 / 540

On to step 8:
540 can be fit into 4068 7 times, resulting in a remainder of 288.
The number 7 becomes the next digit in our result. 
Result so far: 71587.0
Subtract 3780 from 4068 to get 288.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2880, and continue the process.

Advancing to step 9:
The number 540 fits into 2880 5 times, leaving a remainder of 180.
Record the quotient 5 as the next digit in the result. 
Result so far: 71587.5
If we take 2700 away from 2880, we end up with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

On to step 10:
1800 divided by 540 is 3 with a remainder of 180.
The next digit of our result is 3. 
Result so far: 71587.53
Subtract 1620 from 1800 to get 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Step 11:
When dividing 1800 by 540, we get 3 with a remainder of 180.
The next digit of our result is 3. 
Result so far: 71587.533
Subtract 1620 from 1800 to get 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

The final result is 71587.533 with a remainder of 0.018.