We look at the division of 88145297 by 540 
Our goal is to divide 88145297 by 540.

Step 1:
8 divided by 540 is 0 with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Fetch the next digit (8) from the dividend, attach it to 8 and continue: 88 / 540

Moving on to step 2:
The number 540 fits into 88 0 times, leaving a remainder of 88.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 88 to get 88.
Append the next digit (1) from the dividend to 88 and continue with: 881 / 540

Moving on to step 3:
540 can be fit into 881 1 times, resulting in a remainder of 341.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 540 away from 881, we end up with 341.
Include the next digit (4) from the dividend after 341, then repeat: 3414 / 540

On to step 4:
The number 540 fits into 3414 6 times, leaving a remainder of 174.
Use 6 as the next digit of our solution. 
Result so far: 16.0
Subtracting 3240 from 3414 leaves us with 174.
Bring next digit (5) of the dividend behind the 174 and repeat the process: 1745 / 540

Moving on to step 5:
The number 540 fits into 1745 3 times, leaving a remainder of 125.
The next digit of our result is 3. 
Result so far: 163.0
Subtracting 1620 from 1745 leaves us with 125.
Bring next digit (2) of the dividend behind the 125 and repeat the process: 1252 / 540

Going ahead to step 6:
1252 divided by 540 is 2 with a remainder of 172.
Put 2 as the next digit of the answer. 
Result so far: 1632.0
Subtracting 1080 from 1252 leaves us with 172.
Append the next digit (9) from the dividend to 172 and continue with: 1729 / 540

Let's proceed to step 7:
540 goes into 1729 3 times with a remainder of 109.
Write down 3 as next digit of the result. 
Result so far: 16323.0
If we take 1620 away from 1729, we end up with 109.
Fetch the next digit (7) from the dividend, attach it to 109 and continue: 1097 / 540

Step 8:
1097 divided by 540 is 2 with a remainder of 17.
The next digit of our result is 2. 
Result so far: 163232.0
If we subtract 1080 from 1097, we get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

On to step 9:
If we divide 170 by 540, we get 0 and a remainder of 170.
Put 0 as the next digit of the answer. 
Result so far: 163232.0
Subtract 0 from 170 to get 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

Going ahead to step 10:
1700 divided by 540 is 3 with a remainder of 80.
The number 3 becomes the next digit in our result. 
Result so far: 163232.03
If we take 1620 away from 1700, 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.

Step 11:
When dividing 800 by 540, we get 1 with a remainder of 260.
The next digit of our result is 1. 
Result so far: 163232.031
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.

Going ahead to step 12:
If we divide 2600 by 540, we get 4 and a remainder of 440.
Put 4 as the next digit of the answer. 
Result so far: 163232.0314
Subtract 2160 from 2600 to get 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

Moving on to step 13:
When dividing 4400 by 540, we get 8 with a remainder of 80.
The next digit of our result is 8. 
Result so far: 163232.03148
If we subtract 4320 from 4400, we 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 14:
The number 540 fits into 800 1 times, leaving a remainder of 260.
The next digit of our result is 1. 
Result so far: 163232.031481
If we take 540 away from 800, we end up 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 15:
When dividing 2600 by 540, we get 4 with a remainder of 440.
The next digit of our result is 4. 
Result so far: 163232.0314814
Subtract 2160 from 2600 to get 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

Advancing to step 16:
The number 540 fits into 4400 8 times, leaving a remainder of 80.
Put 8 as the next digit of the answer. 
Result so far: 163232.03148148
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.

The quotient of the division is 163232.03148148, and the remainder is 8e-08.