We're dividing 39589100 by 540 
We're looking to find how many times 540 goes into 39589100.

Step 1:
3 divided by 540 is 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 540

On to step 2:
When dividing 39 by 540, we get 0 with a remainder of 39.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 39 to get 39.
Take the next digit (5) from the dividend and append it to 39, then repeat: 395 / 540

Moving on to step 3:
395 divided by 540 is 0 with a remainder of 395.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 395, we end up with 395.
Take the next digit (8) from the dividend and append it to 395, then repeat: 3958 / 540

On to step 4:
3958 divided by 540 is 7 with a remainder of 178.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Deduct 3780 from 3958 and we're left with 178.
Append the next digit (9) from the dividend to 178 and continue with: 1789 / 540

Let's proceed to step 5:
If we divide 1789 by 540, we get 3 and a remainder of 169.
Write down 3 as next digit of the result. 
Result so far: 73.0
If we take 1620 away from 1789, we end up with 169.
Append the next digit (1) from the dividend to 169 and continue with: 1691 / 540

Going ahead to step 6:
540 goes into 1691 3 times with a remainder of 71.
Write down 3 as next digit of the result. 
Result so far: 733.0
Deduct 1620 from 1691 and we're left with 71.
Grab the next digit (0) from the dividend, add it to 71, then carry on: 710 / 540

Advancing to step 7:
If we divide 710 by 540, we get 1 and a remainder of 170.
Record the quotient 1 as the next digit in the result. 
Result so far: 7331.0
Deduct 540 from 710 and we're left with 170.
Take the next digit (0) from the dividend and append it to 170, then repeat: 1700 / 540

Moving on to step 8:
1700 divided by 540 is 3 with a remainder of 80.
Record the quotient 3 as the next digit in the result. 
Result so far: 73313.0
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.

Moving on to step 9:
If we divide 800 by 540, we get 1 and a remainder of 260.
Put 1 as the next digit of the answer. 
Result so far: 73313.1
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 10:
540 can be fit into 2600 4 times, resulting in a remainder of 440.
The number 4 becomes the next digit in our result. 
Result so far: 73313.14
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.

Step 11:
4400 divided by 540 is 8 with a remainder of 80.
Put 8 as the next digit of the answer. 
Result so far: 73313.148
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.

Let's proceed to step 12:
If we divide 800 by 540, we get 1 and a remainder of 260.
Record the quotient 1 as the next digit in the result. 
Result so far: 73313.1481
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.

Let's proceed to step 13:
When dividing 2600 by 540, we get 4 with a remainder of 440.
The next digit of our result is 4. 
Result so far: 73313.14814
If we take 2160 away from 2600, we end up 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 14:
4400 divided by 540 is 8 with a remainder of 80.
The number 8 becomes the next digit in our result. 
Result so far: 73313.148148
The remainder is 80 after subtracting 4320 from 4400.
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 15:
When dividing 800 by 540, we get 1 with a remainder of 260.
The next digit of our result is 1. 
Result so far: 73313.1481481
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.

Advancing to step 16:
If we divide 2600 by 540, we get 4 and a remainder of 440.
Use 4 as the next digit of our solution. 
Result so far: 73313.14814814
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.

The final outcome is 73313.14814814, with a leftover of 4.4e-07.