We're dividing 28943859 by 540 
We're looking to find how many times 540 goes into 28943859.

Moving on to step 1:
540 goes into 2 0 times with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Fetch the next digit (8) from the dividend, attach it to 2 and continue: 28 / 540

Let's proceed to step 2:
540 goes into 28 0 times with a remainder of 28.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 28, we get 28.
Include the next digit (9) from the dividend after 28, then repeat: 289 / 540

Going ahead to step 3:
540 goes into 289 0 times with a remainder of 289.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 289 leaves us with 289.
Include the next digit (4) from the dividend after 289, then repeat: 2894 / 540

Advancing to step 4:
When dividing 2894 by 540, we get 5 with a remainder of 194.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
The remainder is 194 after subtracting 2700 from 2894.
Grab the next digit (3) from the dividend, add it to 194, then carry on: 1943 / 540

Advancing to step 5:
When dividing 1943 by 540, we get 3 with a remainder of 323.
Put 3 as the next digit of the answer. 
Result so far: 53.0
Subtracting 1620 from 1943 leaves us with 323.
Take the next digit (8) from the dividend and append it to 323, then repeat: 3238 / 540

Advancing to step 6:
When dividing 3238 by 540, we get 5 with a remainder of 538.
Use 5 as the next digit of our solution. 
Result so far: 535.0
If we take 2700 away from 3238, we end up with 538.
Take the next digit (5) from the dividend and append it to 538, then repeat: 5385 / 540

Going ahead to step 7:
If we divide 5385 by 540, we get 9 and a remainder of 525.
The number 9 becomes the next digit in our result. 
Result so far: 5359.0
The remainder is 525 after subtracting 4860 from 5385.
Fetch the next digit (9) from the dividend, attach it to 525 and continue: 5259 / 540

Going ahead to step 8:
5259 divided by 540 is 9 with a remainder of 399.
Put 9 as the next digit of the answer. 
Result so far: 53599.0
Deduct 4860 from 5259 and we're left with 399.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3990, and continue the process.

Moving on to step 9:
540 can be fit into 3990 7 times, resulting in a remainder of 210.
The number 7 becomes the next digit in our result. 
Result so far: 53599.7
Subtracting 3780 from 3990 leaves us with 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Moving on to step 10:
The number 540 fits into 2100 3 times, leaving a remainder of 480.
Put 3 as the next digit of the answer. 
Result so far: 53599.73
Deduct 1620 from 2100 and we're left with 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

Moving on to step 11:
540 can be fit into 4800 8 times, resulting in a remainder of 480.
Use 8 as the next digit of our solution. 
Result so far: 53599.738
Subtracting 4320 from 4800 leaves us with 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

Advancing to step 12:
540 goes into 4800 8 times with a remainder of 480.
The number 8 becomes the next digit in our result. 
Result so far: 53599.7388
If we take 4320 away from 4800, we end up with 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

After the division, we end up with 53599.7388 and a remainder of 0.0048.