We look at the division of 31211592 by 540 
We want to figure out the number of times 31211592 can be divided by 540.

On to step 1:
When dividing 3 by 540, we get 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Bring next digit (1) of the dividend behind the 3 and repeat the process: 31 / 540

Step 2:
When dividing 31 by 540, we get 0 with a remainder of 31.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 31 after subtracting 0 from 31.
Take the next digit (2) from the dividend and append it to 31, then repeat: 312 / 540

Step 3:
The number 540 fits into 312 0 times, leaving a remainder of 312.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 312 leaves us with 312.
Take the next digit (1) from the dividend and append it to 312, then repeat: 3121 / 540

Going ahead to step 4:
540 goes into 3121 5 times with a remainder of 421.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Subtracting 2700 from 3121 leaves us with 421.
Grab the next digit (1) from the dividend, add it to 421, then carry on: 4211 / 540

Moving on to step 5:
When dividing 4211 by 540, we get 7 with a remainder of 431.
Use 7 as the next digit of our solution. 
Result so far: 57.0
The remainder is 431 after subtracting 3780 from 4211.
Append the next digit (5) from the dividend to 431 and continue with: 4315 / 540

Step 6:
The number 540 fits into 4315 7 times, leaving a remainder of 535.
Record the quotient 7 as the next digit in the result. 
Result so far: 577.0
If we subtract 3780 from 4315, we get 535.
Take the next digit (9) from the dividend and append it to 535, then repeat: 5359 / 540

Advancing to step 7:
The number 540 fits into 5359 9 times, leaving a remainder of 499.
The next digit of our result is 9. 
Result so far: 5779.0
The remainder is 499 after subtracting 4860 from 5359.
Take the next digit (2) from the dividend and append it to 499, then repeat: 4992 / 540

On to step 8:
If we divide 4992 by 540, we get 9 and a remainder of 132.
The number 9 becomes the next digit in our result. 
Result so far: 57799.0
Subtracting 4860 from 4992 leaves us with 132.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1320, and continue the process.

Let's proceed to step 9:
540 goes into 1320 2 times with a remainder of 240.
Write down 2 as next digit of the result. 
Result so far: 57799.2
If we subtract 1080 from 1320, we get 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Advancing to step 10:
540 goes into 2400 4 times with a remainder of 240.
Write down 4 as next digit of the result. 
Result so far: 57799.24
Subtract 2160 from 2400 to get 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Step 11:
When dividing 2400 by 540, we get 4 with a remainder of 240.
Put 4 as the next digit of the answer. 
Result so far: 57799.244
Subtract 2160 from 2400 to get 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

The quotient of the division is 57799.244, and the remainder is 0.024.