48443233 ÷ 540 
Let's see how many times 540 fits into 48443233.

On to step 1:
4 divided by 540 is 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Bring next digit (8) of the dividend behind the 4 and repeat the process: 48 / 540

Step 2:
48 divided by 540 is 0 with a remainder of 48.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 48 after subtracting 0 from 48.
Include the next digit (4) from the dividend after 48, then repeat: 484 / 540

Let's proceed to step 3:
If we divide 484 by 540, we get 0 and a remainder of 484.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 484 to get 484.
Fetch the next digit (4) from the dividend, attach it to 484 and continue: 4844 / 540

Going ahead to step 4:
540 goes into 4844 8 times with a remainder of 524.
Use 8 as the next digit of our solution. 
Result so far: 8.0
If we take 4320 away from 4844, we end up with 524.
Include the next digit (3) from the dividend after 524, then repeat: 5243 / 540

Advancing to step 5:
The number 540 fits into 5243 9 times, leaving a remainder of 383.
Put 9 as the next digit of the answer. 
Result so far: 89.0
The remainder is 383 after subtracting 4860 from 5243.
Include the next digit (2) from the dividend after 383, then repeat: 3832 / 540

Step 6:
When dividing 3832 by 540, we get 7 with a remainder of 52.
Use 7 as the next digit of our solution. 
Result so far: 897.0
Subtracting 3780 from 3832 leaves us with 52.
Append the next digit (3) from the dividend to 52 and continue with: 523 / 540

Step 7:
523 divided by 540 is 0 with a remainder of 523.
Write down 0 as next digit of the result. 
Result so far: 8970.0
Deduct 0 from 523 and we're left with 523.
Take the next digit (3) from the dividend and append it to 523, then repeat: 5233 / 540

Step 8:
540 goes into 5233 9 times with a remainder of 373.
Write down 9 as next digit of the result. 
Result so far: 89709.0
If we subtract 4860 from 5233, we get 373.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3730, and continue the process.

On to step 9:
540 can be fit into 3730 6 times, resulting in a remainder of 490.
Use 6 as the next digit of our solution. 
Result so far: 89709.6
If we subtract 3240 from 3730, we get 490.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4900, and continue the process.

Step 10:
If we divide 4900 by 540, we get 9 and a remainder of 40.
Write down 9 as next digit of the result. 
Result so far: 89709.69
Subtracting 4860 from 4900 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 11:
540 can be fit into 400 0 times, resulting in a remainder of 400.
Put 0 as the next digit of the answer. 
Result so far: 89709.69
Subtract 0 from 400 to get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

On to step 12:
The number 540 fits into 4000 7 times, leaving a remainder of 220.
The number 7 becomes the next digit in our result. 
Result so far: 89709.6907
The remainder is 220 after subtracting 3780 from 4000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Moving on to step 13:
2200 divided by 540 is 4 with a remainder of 40.
Record the quotient 4 as the next digit in the result. 
Result so far: 89709.69074
If we subtract 2160 from 2200, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 14:
400 divided by 540 is 0 with a remainder of 400.
Record the quotient 0 as the next digit in the result. 
Result so far: 89709.69074
If we subtract 0 from 400, we get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Going ahead to step 15:
If we divide 4000 by 540, we get 7 and a remainder of 220.
Put 7 as the next digit of the answer. 
Result so far: 89709.6907407
Deduct 3780 from 4000 and we're left with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Advancing to step 16:
The number 540 fits into 2200 4 times, leaving a remainder of 40.
Use 4 as the next digit of our solution. 
Result so far: 89709.69074074
Subtract 2160 from 2200 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

After the division, we end up with 89709.69074074 and a remainder of 4e-08.