We look at the division of 31489244 by 540 
Let's see how many times 540 fits into 31489244.

Let's proceed to step 1:
The number 540 fits into 3 0 times, leaving a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 540

Going ahead to step 2:
31 divided by 540 is 0 with a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 31 to get 31.
Bring next digit (4) of the dividend behind the 31 and repeat the process: 314 / 540

Step 3:
540 goes into 314 0 times with a remainder of 314.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 314 after subtracting 0 from 314.
Fetch the next digit (8) from the dividend, attach it to 314 and continue: 3148 / 540

Step 4:
When dividing 3148 by 540, we get 5 with a remainder of 448.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Deduct 2700 from 3148 and we're left with 448.
Bring next digit (9) of the dividend behind the 448 and repeat the process: 4489 / 540

Step 5:
If we divide 4489 by 540, we get 8 and a remainder of 169.
Record the quotient 8 as the next digit in the result. 
Result so far: 58.0
The remainder is 169 after subtracting 4320 from 4489.
Append the next digit (2) from the dividend to 169 and continue with: 1692 / 540

Let's proceed to step 6:
540 can be fit into 1692 3 times, resulting in a remainder of 72.
The number 3 becomes the next digit in our result. 
Result so far: 583.0
If we take 1620 away from 1692, we end up with 72.
Append the next digit (4) from the dividend to 72 and continue with: 724 / 540

Step 7:
540 goes into 724 1 times with a remainder of 184.
Record the quotient 1 as the next digit in the result. 
Result so far: 5831.0
Deduct 540 from 724 and we're left with 184.
Fetch the next digit (4) from the dividend, attach it to 184 and continue: 1844 / 540

Let's proceed to step 8:
540 goes into 1844 3 times with a remainder of 224.
The next digit of our result is 3. 
Result so far: 58313.0
Subtract 1620 from 1844 to get 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

Going ahead to step 9:
540 goes into 2240 4 times with a remainder of 80.
Put 4 as the next digit of the answer. 
Result so far: 58313.4
If we take 2160 away from 2240, 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.

On to step 10:
800 divided by 540 is 1 with a remainder of 260.
Write down 1 as next digit of the result. 
Result so far: 58313.41
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.

On to step 11:
If we divide 2600 by 540, we get 4 and a remainder of 440.
The next digit of our result is 4. 
Result so far: 58313.414
Deduct 2160 from 2600 and we're left with 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

Step 12:
If we divide 4400 by 540, we get 8 and a remainder of 80.
Record the quotient 8 as the next digit in the result. 
Result so far: 58313.4148
Deduct 4320 from 4400 and we're left 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.

On to step 13:
540 can be fit into 800 1 times, resulting in a remainder of 260.
Write down 1 as next digit of the result. 
Result so far: 58313.41481
Deduct 540 from 800 and we're left 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.

On to step 14:
The number 540 fits into 2600 4 times, leaving a remainder of 440.
Write down 4 as next digit of the result. 
Result so far: 58313.414814
The remainder is 440 after subtracting 2160 from 2600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

Going ahead to step 15:
4400 divided by 540 is 8 with a remainder of 80.
The next digit of our result is 8. 
Result so far: 58313.4148148
If we take 4320 away from 4400, 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.

Going ahead to step 16:
540 can be fit into 800 1 times, resulting in a remainder of 260.
Record the quotient 1 as the next digit in the result. 
Result so far: 58313.41481481
The remainder is 260 after subtracting 540 from 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

The quotient of the division is 58313.41481481, and the remainder is 2.6e-07.