We're dividing 28306865 by 540 
We're looking to find how many times 540 goes into 28306865.

Step 1:
2 divided by 540 is 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Include the next digit (8) from the dividend after 2, then repeat: 28 / 540

On to step 2:
The number 540 fits into 28 0 times, leaving a remainder of 28.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 28 to get 28.
Append the next digit (3) from the dividend to 28 and continue with: 283 / 540

Going ahead to step 3:
540 goes into 283 0 times with a remainder of 283.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 283, we end up with 283.
Append the next digit (0) from the dividend to 283 and continue with: 2830 / 540

On to step 4:
2830 divided by 540 is 5 with a remainder of 130.
Put 5 as the next digit of the answer. 
Result so far: 5.0
The remainder is 130 after subtracting 2700 from 2830.
Append the next digit (6) from the dividend to 130 and continue with: 1306 / 540

Moving on to step 5:
If we divide 1306 by 540, we get 2 and a remainder of 226.
Record the quotient 2 as the next digit in the result. 
Result so far: 52.0
If we take 1080 away from 1306, we end up with 226.
Append the next digit (8) from the dividend to 226 and continue with: 2268 / 540

Step 6:
If we divide 2268 by 540, we get 4 and a remainder of 108.
Record the quotient 4 as the next digit in the result. 
Result so far: 524.0
Deduct 2160 from 2268 and we're left with 108.
Bring next digit (6) of the dividend behind the 108 and repeat the process: 1086 / 540

Step 7:
540 goes into 1086 2 times with a remainder of 6.
Use 2 as the next digit of our solution. 
Result so far: 5242.0
Subtracting 1080 from 1086 leaves us with 6.
Bring next digit (5) of the dividend behind the 6 and repeat the process: 65 / 540

Let's proceed to step 8:
When dividing 65 by 540, we get 0 with a remainder of 65.
Put 0 as the next digit of the answer. 
Result so far: 52420.0
Subtract 0 from 65 to get 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Step 9:
If we divide 650 by 540, we get 1 and a remainder of 110.
Record the quotient 1 as the next digit in the result. 
Result so far: 52420.1
If we subtract 540 from 650, we get 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Moving on to step 10:
1100 divided by 540 is 2 with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 52420.12
If we take 1080 away from 1100, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 11:
540 goes into 200 0 times with a remainder of 200.
Put 0 as the next digit of the answer. 
Result so far: 52420.12
Subtracting 0 from 200 leaves us with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

On to step 12:
If we divide 2000 by 540, we get 3 and a remainder of 380.
The next digit of our result is 3. 
Result so far: 52420.1203
Deduct 1620 from 2000 and we're left with 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Step 13:
If we divide 3800 by 540, we get 7 and a remainder of 20.
Use 7 as the next digit of our solution. 
Result so far: 52420.12037
If we take 3780 away from 3800, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 14:
540 can be fit into 200 0 times, resulting in a remainder of 200.
The number 0 becomes the next digit in our result. 
Result so far: 52420.12037
If we take 0 away from 200, we end up with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Moving on to step 15:
When dividing 2000 by 540, we get 3 with a remainder of 380.
Put 3 as the next digit of the answer. 
Result so far: 52420.1203703
Subtract 1620 from 2000 to get 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Advancing to step 16:
540 can be fit into 3800 7 times, resulting in a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 52420.12037037
Deduct 3780 from 3800 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

In conclusion, the division gives 52420.12037037 with a balance of 2e-08.