We're dividing 31891851 by 540 
We're looking to find how many times 540 goes into 31891851.

Advancing to step 1:
3 divided by 540 is 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 540

On to step 2:
The number 540 fits into 31 0 times, leaving a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 31, we end up with 31.
Fetch the next digit (8) from the dividend, attach it to 31 and continue: 318 / 540

Advancing to step 3:
The number 540 fits into 318 0 times, leaving a remainder of 318.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 318, we end up with 318.
Bring next digit (9) of the dividend behind the 318 and repeat the process: 3189 / 540

On to step 4:
540 can be fit into 3189 5 times, resulting in a remainder of 489.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Deduct 2700 from 3189 and we're left with 489.
Include the next digit (1) from the dividend after 489, then repeat: 4891 / 540

Step 5:
540 goes into 4891 9 times with a remainder of 31.
Put 9 as the next digit of the answer. 
Result so far: 59.0
Deduct 4860 from 4891 and we're left with 31.
Fetch the next digit (8) from the dividend, attach it to 31 and continue: 318 / 540

Let's proceed to step 6:
318 divided by 540 is 0 with a remainder of 318.
Use 0 as the next digit of our solution. 
Result so far: 590.0
If we subtract 0 from 318, we get 318.
Bring next digit (5) of the dividend behind the 318 and repeat the process: 3185 / 540

Step 7:
540 can be fit into 3185 5 times, resulting in a remainder of 485.
The number 5 becomes the next digit in our result. 
Result so far: 5905.0
Subtracting 2700 from 3185 leaves us with 485.
Fetch the next digit (1) from the dividend, attach it to 485 and continue: 4851 / 540

Going ahead to step 8:
If we divide 4851 by 540, we get 8 and a remainder of 531.
Write down 8 as next digit of the result. 
Result so far: 59058.0
Subtracting 4320 from 4851 leaves us with 531.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5310, and continue the process.

Moving on to step 9:
540 can be fit into 5310 9 times, resulting in a remainder of 450.
Write down 9 as next digit of the result. 
Result so far: 59058.9
Subtract 4860 from 5310 to get 450.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4500, and continue the process.

Advancing to step 10:
When dividing 4500 by 540, we get 8 with a remainder of 180.
The number 8 becomes the next digit in our result. 
Result so far: 59058.98
Deduct 4320 from 4500 and we're left with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Moving on to step 11:
540 goes into 1800 3 times with a remainder of 180.
The next digit of our result is 3. 
Result so far: 59058.983
Deduct 1620 from 1800 and we're left with 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Advancing to step 12:
When dividing 1800 by 540, we get 3 with a remainder of 180.
Use 3 as the next digit of our solution. 
Result so far: 59058.9833
Subtract 1620 from 1800 to get 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Our division results in 59058.9833 with a remaining 0.0018.