We look at the division of 52201407 by 540 
Let's see how many times 540 fits into 52201407.

Advancing to step 1:
When dividing 5 by 540, we get 0 with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Append the next digit (2) from the dividend to 5 and continue with: 52 / 540

On to step 2:
52 divided by 540 is 0 with a remainder of 52.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 52 leaves us with 52.
Grab the next digit (2) from the dividend, add it to 52, then carry on: 522 / 540

Moving on to step 3:
The number 540 fits into 522 0 times, leaving a remainder of 522.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 522 to get 522.
Bring next digit (0) of the dividend behind the 522 and repeat the process: 5220 / 540

Let's proceed to step 4:
When dividing 5220 by 540, we get 9 with a remainder of 360.
The next digit of our result is 9. 
Result so far: 9.0
If we subtract 4860 from 5220, we get 360.
Append the next digit (1) from the dividend to 360 and continue with: 3601 / 540

Let's proceed to step 5:
When dividing 3601 by 540, we get 6 with a remainder of 361.
The next digit of our result is 6. 
Result so far: 96.0
The remainder is 361 after subtracting 3240 from 3601.
Bring next digit (4) of the dividend behind the 361 and repeat the process: 3614 / 540

Step 6:
540 goes into 3614 6 times with a remainder of 374.
Record the quotient 6 as the next digit in the result. 
Result so far: 966.0
If we subtract 3240 from 3614, we get 374.
Take the next digit (0) from the dividend and append it to 374, then repeat: 3740 / 540

Going ahead to step 7:
3740 divided by 540 is 6 with a remainder of 500.
Put 6 as the next digit of the answer. 
Result so far: 9666.0
Subtracting 3240 from 3740 leaves us with 500.
Fetch the next digit (7) from the dividend, attach it to 500 and continue: 5007 / 540

Advancing to step 8:
540 can be fit into 5007 9 times, resulting in a remainder of 147.
Record the quotient 9 as the next digit in the result. 
Result so far: 96669.0
If we take 4860 away from 5007, we end up with 147.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1470, and continue the process.

Step 9:
If we divide 1470 by 540, we get 2 and a remainder of 390.
The number 2 becomes the next digit in our result. 
Result so far: 96669.2
If we take 1080 away from 1470, we end up with 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3900, and continue the process.

Step 10:
The number 540 fits into 3900 7 times, leaving a remainder of 120.
The number 7 becomes the next digit in our result. 
Result so far: 96669.27
If we take 3780 away from 3900, we end up with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Moving on to step 11:
If we divide 1200 by 540, we get 2 and a remainder of 120.
Put 2 as the next digit of the answer. 
Result so far: 96669.272
Subtracting 1080 from 1200 leaves us with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Step 12:
540 can be fit into 1200 2 times, resulting in a remainder of 120.
Write down 2 as next digit of the result. 
Result so far: 96669.2722
Deduct 1080 from 1200 and we're left with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Our division results in 96669.2722 with a remaining 0.0012.