We divide 23007054 by 540
We want to divide 23007054 by 540.

On to step 1:
540 can be fit into 2 0 times, resulting in a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Append the next digit (3) from the dividend to 2 and continue with: 23 / 540

Step 2:
540 can be fit into 23 0 times, resulting in a remainder of 23.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 23 and we're left with 23.
Bring next digit (0) of the dividend behind the 23 and repeat the process: 230 / 540

Going ahead to step 3:
When dividing 230 by 540, we get 0 with a remainder of 230.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 230 leaves us with 230.
Bring next digit (0) of the dividend behind the 230 and repeat the process: 2300 / 540

Step 4:
The number 540 fits into 2300 4 times, leaving a remainder of 140.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Deduct 2160 from 2300 and we're left with 140.
Fetch the next digit (7) from the dividend, attach it to 140 and continue: 1407 / 540

Step 5:
540 can be fit into 1407 2 times, resulting in a remainder of 327.
The number 2 becomes the next digit in our result. 
Result so far: 42.0
Subtract 1080 from 1407 to get 327.
Append the next digit (0) from the dividend to 327 and continue with: 3270 / 540

Advancing to step 6:
If we divide 3270 by 540, we get 6 and a remainder of 30.
The number 6 becomes the next digit in our result. 
Result so far: 426.0
Subtract 3240 from 3270 to get 30.
Grab the next digit (5) from the dividend, add it to 30, then carry on: 305 / 540

Advancing to step 7:
If we divide 305 by 540, we get 0 and a remainder of 305.
Put 0 as the next digit of the answer. 
Result so far: 4260.0
If we take 0 away from 305, we end up with 305.
Include the next digit (4) from the dividend after 305, then repeat: 3054 / 540

Let's proceed to step 8:
If we divide 3054 by 540, we get 5 and a remainder of 354.
Put 5 as the next digit of the answer. 
Result so far: 42605.0
If we subtract 2700 from 3054, we get 354.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3540, and continue the process.

Moving on to step 9:
540 can be fit into 3540 6 times, resulting in a remainder of 300.
Write down 6 as next digit of the result. 
Result so far: 42605.6
Deduct 3240 from 3540 and we're left with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Going ahead to step 10:
3000 divided by 540 is 5 with a remainder of 300.
Put 5 as the next digit of the answer. 
Result so far: 42605.65
Deduct 2700 from 3000 and we're left with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Step 11:
When dividing 3000 by 540, we get 5 with a remainder of 300.
The next digit of our result is 5. 
Result so far: 42605.655
If we take 2700 away from 3000, we end up with 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

The quotient of the division is 42605.655, and the remainder is 0.03.