We look at the division of 20687864 by 540 
Our goal is to divide 20687864 by 540.

Let's proceed to step 1:
540 goes into 2 0 times with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Fetch the next digit (0) from the dividend, attach it to 2 and continue: 20 / 540

On to step 2:
540 can be fit into 20 0 times, resulting in a remainder of 20.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 20 leaves us with 20.
Grab the next digit (6) from the dividend, add it to 20, then carry on: 206 / 540

On to step 3:
If we divide 206 by 540, we get 0 and a remainder of 206.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 206, we end up with 206.
Include the next digit (8) from the dividend after 206, then repeat: 2068 / 540

Advancing to step 4:
540 can be fit into 2068 3 times, resulting in a remainder of 448.
The next digit of our result is 3. 
Result so far: 3.0
If we take 1620 away from 2068, we end up with 448.
Bring next digit (7) of the dividend behind the 448 and repeat the process: 4487 / 540

On to step 5:
4487 divided by 540 is 8 with a remainder of 167.
The next digit of our result is 8. 
Result so far: 38.0
Subtract 4320 from 4487 to get 167.
Include the next digit (8) from the dividend after 167, then repeat: 1678 / 540

Step 6:
1678 divided by 540 is 3 with a remainder of 58.
The number 3 becomes the next digit in our result. 
Result so far: 383.0
Deduct 1620 from 1678 and we're left with 58.
Bring next digit (6) of the dividend behind the 58 and repeat the process: 586 / 540

Step 7:
If we divide 586 by 540, we get 1 and a remainder of 46.
The number 1 becomes the next digit in our result. 
Result so far: 3831.0
If we subtract 540 from 586, we get 46.
Bring next digit (4) of the dividend behind the 46 and repeat the process: 464 / 540

Step 8:
540 goes into 464 0 times with a remainder of 464.
Use 0 as the next digit of our solution. 
Result so far: 38310.0
The remainder is 464 after subtracting 0 from 464.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4640, and continue the process.

Moving on to step 9:
540 goes into 4640 8 times with a remainder of 320.
Put 8 as the next digit of the answer. 
Result so far: 38310.8
The remainder is 320 after subtracting 4320 from 4640.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

Advancing to step 10:
When dividing 3200 by 540, we get 5 with a remainder of 500.
The number 5 becomes the next digit in our result. 
Result so far: 38310.85
The remainder is 500 after subtracting 2700 from 3200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

Let's proceed to step 11:
The number 540 fits into 5000 9 times, leaving a remainder of 140.
Record the quotient 9 as the next digit in the result. 
Result so far: 38310.859
If we subtract 4860 from 5000, we get 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Let's proceed to step 12:
If we divide 1400 by 540, we get 2 and a remainder of 320.
Put 2 as the next digit of the answer. 
Result so far: 38310.8592
Deduct 1080 from 1400 and we're left with 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

Moving on to step 13:
When dividing 3200 by 540, we get 5 with a remainder of 500.
The next digit of our result is 5. 
Result so far: 38310.85925
If we take 2700 away from 3200, we end up with 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

On to step 14:
The number 540 fits into 5000 9 times, leaving a remainder of 140.
Write down 9 as next digit of the result. 
Result so far: 38310.859259
If we take 4860 away from 5000, we end up with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Advancing to step 15:
540 can be fit into 1400 2 times, resulting in a remainder of 320.
The number 2 becomes the next digit in our result. 
Result so far: 38310.8592592
The remainder is 320 after subtracting 1080 from 1400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

Going ahead to step 16:
540 goes into 3200 5 times with a remainder of 500.
Use 5 as the next digit of our solution. 
Result so far: 38310.85925925
If we take 2700 away from 3200, we end up with 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

In conclusion, the division gives 38310.85925925 with a balance of 5e-07.