20207208 ÷ 540 
Our goal is to divide 20207208 by 540.

On to step 1:
2 divided by 540 is 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Fetch the next digit (0) from the dividend, attach it to 2 and continue: 20 / 540

Advancing to step 2:
When dividing 20 by 540, we get 0 with a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 20 and we're left with 20.
Bring next digit (2) of the dividend behind the 20 and repeat the process: 202 / 540

Moving on to step 3:
If we divide 202 by 540, we get 0 and a remainder of 202.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 202, we end up with 202.
Take the next digit (0) from the dividend and append it to 202, then repeat: 2020 / 540

Let's proceed to step 4:
540 goes into 2020 3 times with a remainder of 400.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtract 1620 from 2020 to get 400.
Grab the next digit (7) from the dividend, add it to 400, then carry on: 4007 / 540

Going ahead to step 5:
540 goes into 4007 7 times with a remainder of 227.
Record the quotient 7 as the next digit in the result. 
Result so far: 37.0
If we subtract 3780 from 4007, we get 227.
Take the next digit (2) from the dividend and append it to 227, then repeat: 2272 / 540

On to step 6:
If we divide 2272 by 540, we get 4 and a remainder of 112.
Write down 4 as next digit of the result. 
Result so far: 374.0
If we subtract 2160 from 2272, we get 112.
Include the next digit (0) from the dividend after 112, then repeat: 1120 / 540

Moving on to step 7:
The number 540 fits into 1120 2 times, leaving a remainder of 40.
Write down 2 as next digit of the result. 
Result so far: 3742.0
Subtract 1080 from 1120 to get 40.
Bring next digit (8) of the dividend behind the 40 and repeat the process: 408 / 540

Let's proceed to step 8:
The number 540 fits into 408 0 times, leaving a remainder of 408.
The next digit of our result is 0. 
Result so far: 37420.0
The remainder is 408 after subtracting 0 from 408.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4080, and continue the process.

Going ahead to step 9:
If we divide 4080 by 540, we get 7 and a remainder of 300.
Use 7 as the next digit of our solution. 
Result so far: 37420.7
Subtract 3780 from 4080 to get 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Advancing to step 10:
540 can be fit into 3000 5 times, resulting in a remainder of 300.
Record the quotient 5 as the next digit in the result. 
Result so far: 37420.75
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.

On to step 11:
540 can be fit into 3000 5 times, resulting in a remainder of 300.
The next digit of our result is 5. 
Result so far: 37420.755
If we subtract 2700 from 3000, we get 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Our division results in 37420.755 with a remaining 0.03.