98967507 ÷ 540 
Our goal is to divide 98967507 by 540.

Let's proceed to step 1:
The number 540 fits into 9 0 times, leaving a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Grab the next digit (8) from the dividend, add it to 9, then carry on: 98 / 540

Moving on to step 2:
540 goes into 98 0 times with a remainder of 98.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 98, we end up with 98.
Take the next digit (9) from the dividend and append it to 98, then repeat: 989 / 540

Step 3:
If we divide 989 by 540, we get 1 and a remainder of 449.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 540 from 989 and we're left with 449.
Take the next digit (6) from the dividend and append it to 449, then repeat: 4496 / 540

Moving on to step 4:
When dividing 4496 by 540, we get 8 with a remainder of 176.
Use 8 as the next digit of our solution. 
Result so far: 18.0
If we take 4320 away from 4496, we end up with 176.
Grab the next digit (7) from the dividend, add it to 176, then carry on: 1767 / 540

On to step 5:
1767 divided by 540 is 3 with a remainder of 147.
Put 3 as the next digit of the answer. 
Result so far: 183.0
Deduct 1620 from 1767 and we're left with 147.
Bring next digit (5) of the dividend behind the 147 and repeat the process: 1475 / 540

Step 6:
If we divide 1475 by 540, we get 2 and a remainder of 395.
Record the quotient 2 as the next digit in the result. 
Result so far: 1832.0
If we subtract 1080 from 1475, we get 395.
Include the next digit (0) from the dividend after 395, then repeat: 3950 / 540

Step 7:
540 can be fit into 3950 7 times, resulting in a remainder of 170.
Record the quotient 7 as the next digit in the result. 
Result so far: 18327.0
If we take 3780 away from 3950, we end up with 170.
Take the next digit (7) from the dividend and append it to 170, then repeat: 1707 / 540

Going ahead to step 8:
The number 540 fits into 1707 3 times, leaving a remainder of 87.
Write down 3 as next digit of the result. 
Result so far: 183273.0
If we subtract 1620 from 1707, we get 87.
Since there are no more digits in the dividend, we add a zero to the remainder making it 870, and continue the process.

Let's proceed to step 9:
The number 540 fits into 870 1 times, leaving a remainder of 330.
The number 1 becomes the next digit in our result. 
Result so far: 183273.1
If we subtract 540 from 870, we get 330.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3300, and continue the process.

Moving on to step 10:
The number 540 fits into 3300 6 times, leaving a remainder of 60.
Record the quotient 6 as the next digit in the result. 
Result so far: 183273.16
Subtract 3240 from 3300 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Let's proceed to step 11:
When dividing 600 by 540, we get 1 with a remainder of 60.
Record the quotient 1 as the next digit in the result. 
Result so far: 183273.161
If we take 540 away from 600, we end up with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Moving on to step 12:
If we divide 600 by 540, we get 1 and a remainder of 60.
The next digit of our result is 1. 
Result so far: 183273.1611
Deduct 540 from 600 and we're left with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Our division results in 183273.1611 with a remaining 0.0006.