23554740 divided by 540 
We're looking to find how many times 540 goes into 23554740.

Moving on to step 1:
2 divided by 540 is 0 with a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Append the next digit (3) from the dividend to 2 and continue with: 23 / 540

Going ahead to step 2:
540 goes into 23 0 times with a remainder of 23.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 23 and we're left with 23.
Grab the next digit (5) from the dividend, add it to 23, then carry on: 235 / 540

On to step 3:
The number 540 fits into 235 0 times, leaving a remainder of 235.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 235 to get 235.
Include the next digit (5) from the dividend after 235, then repeat: 2355 / 540

Advancing to step 4:
If we divide 2355 by 540, we get 4 and a remainder of 195.
Write down 4 as next digit of the result. 
Result so far: 4.0
Deduct 2160 from 2355 and we're left with 195.
Take the next digit (4) from the dividend and append it to 195, then repeat: 1954 / 540

Advancing to step 5:
540 can be fit into 1954 3 times, resulting in a remainder of 334.
The number 3 becomes the next digit in our result. 
Result so far: 43.0
If we subtract 1620 from 1954, we get 334.
Grab the next digit (7) from the dividend, add it to 334, then carry on: 3347 / 540

Step 6:
3347 divided by 540 is 6 with a remainder of 107.
Write down 6 as next digit of the result. 
Result so far: 436.0
Subtract 3240 from 3347 to get 107.
Fetch the next digit (4) from the dividend, attach it to 107 and continue: 1074 / 540

Step 7:
540 can be fit into 1074 1 times, resulting in a remainder of 534.
Write down 1 as next digit of the result. 
Result so far: 4361.0
Subtracting 540 from 1074 leaves us with 534.
Include the next digit (0) from the dividend after 534, then repeat: 5340 / 540

Step 8:
540 goes into 5340 9 times with a remainder of 480.
Put 9 as the next digit of the answer. 
Result so far: 43619.0
The remainder is 480 after subtracting 4860 from 5340.
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 9:
If we divide 4800 by 540, we get 8 and a remainder of 480.
The number 8 becomes the next digit in our result. 
Result so far: 43619.8
If we subtract 4320 from 4800, we get 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 10:
The number 540 fits into 4800 8 times, leaving a remainder of 480.
Use 8 as the next digit of our solution. 
Result so far: 43619.88
The remainder is 480 after subtracting 4320 from 4800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

In conclusion, the division gives 43619.88 with a balance of 0.48.