We're dividing 540188 by 19 
We want to divide 540188 by 19.

Advancing to step 1:
The number 19 fits into 5 0 times, leaving a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 19

Moving on to step 2:
19 goes into 54 2 times with a remainder of 16.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we take 38 away from 54, we end up with 16.
Include the next digit (0) from the dividend after 16, then repeat: 160 / 19

On to step 3:
If we divide 160 by 19, we get 8 and a remainder of 8.
Write down 8 as next digit of the result. 
Result so far: 28.0
The remainder is 8 after subtracting 152 from 160.
Include the next digit (1) from the dividend after 8, then repeat: 81 / 19

Moving on to step 4:
19 can be fit into 81 4 times, resulting in a remainder of 5.
The number 4 becomes the next digit in our result. 
Result so far: 284.0
Subtracting 76 from 81 leaves us with 5.
Take the next digit (8) from the dividend and append it to 5, then repeat: 58 / 19

Let's proceed to step 5:
The number 19 fits into 58 3 times, leaving a remainder of 1.
The next digit of our result is 3. 
Result so far: 2843.0
If we subtract 57 from 58, we get 1.
Include the next digit (8) from the dividend after 1, then repeat: 18 / 19

Going ahead to step 6:
When dividing 18 by 19, we get 0 with a remainder of 18.
Use 0 as the next digit of our solution. 
Result so far: 28430.0
If we subtract 0 from 18, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 7:
If we divide 180 by 19, we get 9 and a remainder of 9.
The number 9 becomes the next digit in our result. 
Result so far: 28430.9
Subtracting 171 from 180 leaves us with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Moving on to step 8:
19 goes into 90 4 times with a remainder of 14.
The next digit of our result is 4. 
Result so far: 28430.94
Deduct 76 from 90 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 9:
19 goes into 140 7 times with a remainder of 7.
Record the quotient 7 as the next digit in the result. 
Result so far: 28430.947
Subtract 133 from 140 to get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Advancing to step 10:
When dividing 70 by 19, we get 3 with a remainder of 13.
Use 3 as the next digit of our solution. 
Result so far: 28430.9473
Subtract 57 from 70 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Step 11:
If we divide 130 by 19, we get 6 and a remainder of 16.
Write down 6 as next digit of the result. 
Result so far: 28430.94736
Subtracting 114 from 130 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 12:
If we divide 160 by 19, we get 8 and a remainder of 8.
Use 8 as the next digit of our solution. 
Result so far: 28430.947368
Subtracting 152 from 160 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 13:
19 goes into 80 4 times with a remainder of 4.
The next digit of our result is 4. 
Result so far: 28430.9473684
The remainder is 4 after subtracting 76 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 14:
19 goes into 40 2 times with a remainder of 2.
The number 2 becomes the next digit in our result. 
Result so far: 28430.94736842
The remainder is 2 after subtracting 38 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

In conclusion, the division gives 28430.94736842 with a balance of 2e-09.