We look at the division of 97260392 by 540 
Our goal is to divide 97260392 by 540.

On to step 1:
If we divide 9 by 540, we get 0 and a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 9 and we're left with 9.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 540

On to step 2:
540 goes into 97 0 times with a remainder of 97.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 97, we end up with 97.
Include the next digit (2) from the dividend after 97, then repeat: 972 / 540

Advancing to step 3:
540 goes into 972 1 times with a remainder of 432.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 540 from 972 and we're left with 432.
Grab the next digit (6) from the dividend, add it to 432, then carry on: 4326 / 540

Let's proceed to step 4:
When dividing 4326 by 540, we get 8 with a remainder of 6.
Use 8 as the next digit of our solution. 
Result so far: 18.0
If we take 4320 away from 4326, we end up with 6.
Grab the next digit (0) from the dividend, add it to 6, then carry on: 60 / 540

Step 5:
When dividing 60 by 540, we get 0 with a remainder of 60.
Write down 0 as next digit of the result. 
Result so far: 180.0
Deduct 0 from 60 and we're left with 60.
Take the next digit (3) from the dividend and append it to 60, then repeat: 603 / 540

Going ahead to step 6:
The number 540 fits into 603 1 times, leaving a remainder of 63.
The next digit of our result is 1. 
Result so far: 1801.0
If we take 540 away from 603, we end up with 63.
Bring next digit (9) of the dividend behind the 63 and repeat the process: 639 / 540

Moving on to step 7:
540 can be fit into 639 1 times, resulting in a remainder of 99.
The next digit of our result is 1. 
Result so far: 18011.0
If we take 540 away from 639, we end up with 99.
Bring next digit (2) of the dividend behind the 99 and repeat the process: 992 / 540

Moving on to step 8:
The number 540 fits into 992 1 times, leaving a remainder of 452.
Record the quotient 1 as the next digit in the result. 
Result so far: 180111.0
Subtracting 540 from 992 leaves us with 452.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4520, and continue the process.

Moving on to step 9:
If we divide 4520 by 540, we get 8 and a remainder of 200.
Use 8 as the next digit of our solution. 
Result so far: 180111.8
If we take 4320 away from 4520, 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.

Advancing to step 10:
540 can be fit into 2000 3 times, resulting in a remainder of 380.
Put 3 as the next digit of the answer. 
Result so far: 180111.83
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.

Let's proceed to step 11:
540 goes into 3800 7 times with a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 180111.837
The remainder is 20 after subtracting 3780 from 3800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 12:
540 goes into 200 0 times with a remainder of 200.
Put 0 as the next digit of the answer. 
Result so far: 180111.837
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.

Going ahead to step 13:
If we divide 2000 by 540, we get 3 and a remainder of 380.
Put 3 as the next digit of the answer. 
Result so far: 180111.83703
Subtracting 1620 from 2000 leaves us 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.

Advancing to step 14:
540 can be fit into 3800 7 times, resulting in a remainder of 20.
The number 7 becomes the next digit in our result. 
Result so far: 180111.837037
The remainder is 20 after subtracting 3780 from 3800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 15:
If we divide 200 by 540, we get 0 and a remainder of 200.
Put 0 as the next digit of the answer. 
Result so far: 180111.837037
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.

Moving on to step 16:
If we divide 2000 by 540, we get 3 and a remainder of 380.
Write down 3 as next digit of the result. 
Result so far: 180111.83703703
If we subtract 1620 from 2000, we 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.

The final outcome is 180111.83703703, with a leftover of 3.8e-07.