Steps:
1. 5 goes into 54 ten times (5 x 10 = 50)
2. Subtract 50 from 54 to get a remainder of 4
3. Since you can't divide 4 by 5 evenly, bring down the zero after the decimal.
4. Add an additional zero next to the 4 in the dividend, making it 40.
5. 5 goes into 40 eight times (5 x 8 = 40)
6. After subtracting 40 from 40, the answer is .08 as there is no remainder to bring down further from the dividend.
Final Answer: 540 / 5 = 108