We're dividing 54398048 by 540 
Let's see how many times 540 fits into 54398048.

On to step 1:
5 divided by 540 is 0 with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 540

Going ahead to step 2:
540 can be fit into 54 0 times, resulting in a remainder of 54.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 54 leaves us with 54.
Fetch the next digit (3) from the dividend, attach it to 54 and continue: 543 / 540

Let's proceed to step 3:
540 can be fit into 543 1 times, resulting in a remainder of 3.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 3 after subtracting 540 from 543.
Include the next digit (9) from the dividend after 3, then repeat: 39 / 540

Going ahead to step 4:
540 can be fit into 39 0 times, resulting in a remainder of 39.
Write down 0 as next digit of the result. 
Result so far: 10.0
Deduct 0 from 39 and we're left with 39.
Append the next digit (8) from the dividend to 39 and continue with: 398 / 540

Step 5:
540 goes into 398 0 times with a remainder of 398.
Put 0 as the next digit of the answer. 
Result so far: 100.0
Subtracting 0 from 398 leaves us with 398.
Fetch the next digit (0) from the dividend, attach it to 398 and continue: 3980 / 540

Let's proceed to step 6:
The number 540 fits into 3980 7 times, leaving a remainder of 200.
Write down 7 as next digit of the result. 
Result so far: 1007.0
The remainder is 200 after subtracting 3780 from 3980.
Bring next digit (4) of the dividend behind the 200 and repeat the process: 2004 / 540

Moving on to step 7:
540 can be fit into 2004 3 times, resulting in a remainder of 384.
Use 3 as the next digit of our solution. 
Result so far: 10073.0
If we take 1620 away from 2004, we end up with 384.
Fetch the next digit (8) from the dividend, attach it to 384 and continue: 3848 / 540

Let's proceed to step 8:
540 goes into 3848 7 times with a remainder of 68.
Record the quotient 7 as the next digit in the result. 
Result so far: 100737.0
Deduct 3780 from 3848 and we're left with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Going ahead to step 9:
If we divide 680 by 540, we get 1 and a remainder of 140.
Record the quotient 1 as the next digit in the result. 
Result so far: 100737.1
If we subtract 540 from 680, we get 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Let's proceed to step 10:
The number 540 fits into 1400 2 times, leaving a remainder of 320.
The number 2 becomes the next digit in our result. 
Result so far: 100737.12
Subtracting 1080 from 1400 leaves us with 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

Let's proceed to step 11:
540 goes into 3200 5 times with a remainder of 500.
Use 5 as the next digit of our solution. 
Result so far: 100737.125
If we subtract 2700 from 3200, we get 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

Step 12:
When dividing 5000 by 540, we get 9 with a remainder of 140.
Write down 9 as next digit of the result. 
Result so far: 100737.1259
Deduct 4860 from 5000 and we're left with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Going ahead to step 13:
If we divide 1400 by 540, we get 2 and a remainder of 320.
Record the quotient 2 as the next digit in the result. 
Result so far: 100737.12592
The remainder is 320 after subtracting 1080 from 1400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

Moving on to step 14:
3200 divided by 540 is 5 with a remainder of 500.
Put 5 as the next digit of the answer. 
Result so far: 100737.125925
The remainder is 500 after subtracting 2700 from 3200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

Moving on to step 15:
540 can be fit into 5000 9 times, resulting in a remainder of 140.
Record the quotient 9 as the next digit in the result. 
Result so far: 100737.1259259
Subtracting 4860 from 5000 leaves us with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Let's proceed to step 16:
1400 divided by 540 is 2 with a remainder of 320.
Use 2 as the next digit of our solution. 
Result so far: 100737.12592592
Subtracting 1080 from 1400 leaves us with 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

Our division results in 100737.12592592 with a remaining 3.2e-07.