We look at the division of 98147326 by 540 
We want to figure out the number of times 98147326 can be divided by 540.

Going ahead to step 1:
540 goes into 9 0 times with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Fetch the next digit (8) from the dividend, attach it to 9 and continue: 98 / 540

Moving on to step 2:
540 goes into 98 0 times with a remainder of 98.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 98, we end up with 98.
Grab the next digit (1) from the dividend, add it to 98, then carry on: 981 / 540

Advancing to step 3:
981 divided by 540 is 1 with a remainder of 441.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 540 from 981 and we're left with 441.
Grab the next digit (4) from the dividend, add it to 441, then carry on: 4414 / 540

Moving on to step 4:
When dividing 4414 by 540, we get 8 with a remainder of 94.
The number 8 becomes the next digit in our result. 
Result so far: 18.0
Subtract 4320 from 4414 to get 94.
Fetch the next digit (7) from the dividend, attach it to 94 and continue: 947 / 540

Advancing to step 5:
When dividing 947 by 540, we get 1 with a remainder of 407.
Write down 1 as next digit of the result. 
Result so far: 181.0
Subtract 540 from 947 to get 407.
Grab the next digit (3) from the dividend, add it to 407, then carry on: 4073 / 540

Step 6:
The number 540 fits into 4073 7 times, leaving a remainder of 293.
Put 7 as the next digit of the answer. 
Result so far: 1817.0
If we subtract 3780 from 4073, we get 293.
Include the next digit (2) from the dividend after 293, then repeat: 2932 / 540

Let's proceed to step 7:
540 can be fit into 2932 5 times, resulting in a remainder of 232.
Record the quotient 5 as the next digit in the result. 
Result so far: 18175.0
The remainder is 232 after subtracting 2700 from 2932.
Take the next digit (6) from the dividend and append it to 232, then repeat: 2326 / 540

Going ahead to step 8:
540 goes into 2326 4 times with a remainder of 166.
The number 4 becomes the next digit in our result. 
Result so far: 181754.0
The remainder is 166 after subtracting 2160 from 2326.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1660, and continue the process.

Moving on to step 9:
The number 540 fits into 1660 3 times, leaving a remainder of 40.
The next digit of our result is 3. 
Result so far: 181754.3
Subtract 1620 from 1660 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 10:
The number 540 fits into 400 0 times, leaving a remainder of 400.
The number 0 becomes the next digit in our result. 
Result so far: 181754.3
The remainder is 400 after subtracting 0 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

On to step 11:
The number 540 fits into 4000 7 times, leaving a remainder of 220.
The number 7 becomes the next digit in our result. 
Result so far: 181754.307
The remainder is 220 after subtracting 3780 from 4000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Step 12:
540 goes into 2200 4 times with a remainder of 40.
Use 4 as the next digit of our solution. 
Result so far: 181754.3074
If we subtract 2160 from 2200, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 13:
540 can be fit into 400 0 times, resulting in a remainder of 400.
Use 0 as the next digit of our solution. 
Result so far: 181754.3074
If we subtract 0 from 400, we get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Step 14:
When dividing 4000 by 540, we get 7 with a remainder of 220.
Put 7 as the next digit of the answer. 
Result so far: 181754.307407
If we take 3780 away from 4000, we end up with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

On to step 15:
The number 540 fits into 2200 4 times, leaving a remainder of 40.
Record the quotient 4 as the next digit in the result. 
Result so far: 181754.3074074
Subtracting 2160 from 2200 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 16:
When dividing 400 by 540, we get 0 with a remainder of 400.
Put 0 as the next digit of the answer. 
Result so far: 181754.3074074
Deduct 0 from 400 and we're left with 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

In conclusion, the division gives 181754.3074074 with a balance of 4e-07.