20603089 ÷ 540 
Our goal is to divide 20603089 by 540.

Step 1:
540 goes into 2 0 times with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Grab the next digit (0) from the dividend, add it to 2, then carry on: 20 / 540

Step 2:
The number 540 fits into 20 0 times, leaving a remainder of 20.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 20 and we're left with 20.
Take the next digit (6) from the dividend and append it to 20, then repeat: 206 / 540

Advancing to step 3:
If we divide 206 by 540, we get 0 and a remainder of 206.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 206 to get 206.
Grab the next digit (0) from the dividend, add it to 206, then carry on: 2060 / 540

Going ahead to step 4:
If we divide 2060 by 540, we get 3 and a remainder of 440.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtract 1620 from 2060 to get 440.
Take the next digit (3) from the dividend and append it to 440, then repeat: 4403 / 540

On to step 5:
540 can be fit into 4403 8 times, resulting in a remainder of 83.
The number 8 becomes the next digit in our result. 
Result so far: 38.0
Deduct 4320 from 4403 and we're left with 83.
Take the next digit (0) from the dividend and append it to 83, then repeat: 830 / 540

Advancing to step 6:
830 divided by 540 is 1 with a remainder of 290.
The next digit of our result is 1. 
Result so far: 381.0
The remainder is 290 after subtracting 540 from 830.
Bring next digit (8) of the dividend behind the 290 and repeat the process: 2908 / 540

Step 7:
The number 540 fits into 2908 5 times, leaving a remainder of 208.
Use 5 as the next digit of our solution. 
Result so far: 3815.0
Subtract 2700 from 2908 to get 208.
Fetch the next digit (9) from the dividend, attach it to 208 and continue: 2089 / 540

Advancing to step 8:
If we divide 2089 by 540, we get 3 and a remainder of 469.
Use 3 as the next digit of our solution. 
Result so far: 38153.0
Deduct 1620 from 2089 and we're left with 469.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4690, and continue the process.

Moving on to step 9:
When dividing 4690 by 540, we get 8 with a remainder of 370.
Put 8 as the next digit of the answer. 
Result so far: 38153.8
Subtract 4320 from 4690 to get 370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3700, and continue the process.

Advancing to step 10:
540 goes into 3700 6 times with a remainder of 460.
The next digit of our result is 6. 
Result so far: 38153.86
Deduct 3240 from 3700 and we're left with 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4600, and continue the process.

On to step 11:
The number 540 fits into 4600 8 times, leaving a remainder of 280.
The next digit of our result is 8. 
Result so far: 38153.868
Subtracting 4320 from 4600 leaves us with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Advancing to step 12:
If we divide 2800 by 540, we get 5 and a remainder of 100.
Put 5 as the next digit of the answer. 
Result so far: 38153.8685
Deduct 2700 from 2800 and we're left with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Going ahead to step 13:
540 goes into 1000 1 times with a remainder of 460.
Put 1 as the next digit of the answer. 
Result so far: 38153.86851
If we subtract 540 from 1000, we get 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4600, and continue the process.

Advancing to step 14:
540 goes into 4600 8 times with a remainder of 280.
The number 8 becomes the next digit in our result. 
Result so far: 38153.868518
The remainder is 280 after subtracting 4320 from 4600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Let's proceed to step 15:
If we divide 2800 by 540, we get 5 and a remainder of 100.
Record the quotient 5 as the next digit in the result. 
Result so far: 38153.8685185
If we take 2700 away from 2800, we end up with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Going ahead to step 16:
The number 540 fits into 1000 1 times, leaving a remainder of 460.
Write down 1 as next digit of the result. 
Result so far: 38153.86851851
The remainder is 460 after subtracting 540 from 1000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4600, and continue the process.

The final result is 38153.86851851 with a remainder of 4.6e-07.