We look at the division of 18999538 by 540 
We want to divide 18999538 by 540.

Going ahead to step 1:
540 can be fit into 1 0 times, resulting in a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Grab the next digit (8) from the dividend, add it to 1, then carry on: 18 / 540

Step 2:
If we divide 18 by 540, we get 0 and a remainder of 18.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 18 to get 18.
Bring next digit (9) of the dividend behind the 18 and repeat the process: 189 / 540

Moving on to step 3:
The number 540 fits into 189 0 times, leaving a remainder of 189.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 189 leaves us with 189.
Append the next digit (9) from the dividend to 189 and continue with: 1899 / 540

Moving on to step 4:
If we divide 1899 by 540, we get 3 and a remainder of 279.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we take 1620 away from 1899, we end up with 279.
Grab the next digit (9) from the dividend, add it to 279, then carry on: 2799 / 540

Let's proceed to step 5:
540 goes into 2799 5 times with a remainder of 99.
Use 5 as the next digit of our solution. 
Result so far: 35.0
The remainder is 99 after subtracting 2700 from 2799.
Grab the next digit (5) from the dividend, add it to 99, then carry on: 995 / 540

Moving on to step 6:
995 divided by 540 is 1 with a remainder of 455.
The number 1 becomes the next digit in our result. 
Result so far: 351.0
The remainder is 455 after subtracting 540 from 995.
Bring next digit (3) of the dividend behind the 455 and repeat the process: 4553 / 540

Advancing to step 7:
540 goes into 4553 8 times with a remainder of 233.
The number 8 becomes the next digit in our result. 
Result so far: 3518.0
Deduct 4320 from 4553 and we're left with 233.
Grab the next digit (8) from the dividend, add it to 233, then carry on: 2338 / 540

Step 8:
2338 divided by 540 is 4 with a remainder of 178.
The next digit of our result is 4. 
Result so far: 35184.0
If we take 2160 away from 2338, we end up with 178.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1780, and continue the process.

Let's proceed to step 9:
If we divide 1780 by 540, we get 3 and a remainder of 160.
Record the quotient 3 as the next digit in the result. 
Result so far: 35184.3
Deduct 1620 from 1780 and we're left with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Moving on to step 10:
If we divide 1600 by 540, we get 2 and a remainder of 520.
Write down 2 as next digit of the result. 
Result so far: 35184.32
Deduct 1080 from 1600 and we're left with 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5200, and continue the process.

Moving on to step 11:
The number 540 fits into 5200 9 times, leaving a remainder of 340.
Record the quotient 9 as the next digit in the result. 
Result so far: 35184.329
The remainder is 340 after subtracting 4860 from 5200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

Moving on to step 12:
The number 540 fits into 3400 6 times, leaving a remainder of 160.
The number 6 becomes the next digit in our result. 
Result so far: 35184.3296
If we subtract 3240 from 3400, we get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Advancing to step 13:
The number 540 fits into 1600 2 times, leaving a remainder of 520.
Put 2 as the next digit of the answer. 
Result so far: 35184.32962
If we subtract 1080 from 1600, we get 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5200, and continue the process.

Step 14:
540 goes into 5200 9 times with a remainder of 340.
The number 9 becomes the next digit in our result. 
Result so far: 35184.329629
The remainder is 340 after subtracting 4860 from 5200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

Advancing to step 15:
If we divide 3400 by 540, we get 6 and a remainder of 160.
The number 6 becomes the next digit in our result. 
Result so far: 35184.3296296
Subtract 3240 from 3400 to get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Moving on to step 16:
When dividing 1600 by 540, we get 2 with a remainder of 520.
Record the quotient 2 as the next digit in the result. 
Result so far: 35184.32962962
If we subtract 1080 from 1600, we get 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5200, and continue the process.

In conclusion, the division gives 35184.32962962 with a balance of 5.2e-07.