We look at the division of 54816 by 97 
We want to divide 54816 by 97.

Going ahead to step 1:
If we divide 5 by 97, we get 0 and a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 97

Going ahead to step 2:
97 goes into 54 0 times with a remainder of 54.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 54 to get 54.
Take the next digit (8) from the dividend and append it to 54, then repeat: 548 / 97

Going ahead to step 3:
97 goes into 548 5 times with a remainder of 63.
Use 5 as the next digit of our solution. 
Result so far: 5.0
The remainder is 63 after subtracting 485 from 548.
Include the next digit (1) from the dividend after 63, then repeat: 631 / 97

Going ahead to step 4:
The number 97 fits into 631 6 times, leaving a remainder of 49.
Put 6 as the next digit of the answer. 
Result so far: 56.0
If we subtract 582 from 631, we get 49.
Grab the next digit (6) from the dividend, add it to 49, then carry on: 496 / 97

Going ahead to step 5:
97 goes into 496 5 times with a remainder of 11.
Record the quotient 5 as the next digit in the result. 
Result so far: 565.0
Subtract 485 from 496 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Moving on to step 6:
When dividing 110 by 97, we get 1 with a remainder of 13.
The next digit of our result is 1. 
Result so far: 565.1
Deduct 97 from 110 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

On to step 7:
130 divided by 97 is 1 with a remainder of 33.
Write down 1 as next digit of the result. 
Result so far: 565.11
Subtract 97 from 130 to get 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Our division results in 565.11 with a remaining 0.033.