We look at the division of 55814307 by 427 
We're looking to find how many times 427 goes into 55814307.

Advancing to step 1:
5 divided by 427 is 0 with a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Fetch the next digit (5) from the dividend, attach it to 5 and continue: 55 / 427

Advancing to step 2:
55 divided by 427 is 0 with a remainder of 55.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 55 to get 55.
Append the next digit (8) from the dividend to 55 and continue with: 558 / 427

Step 3:
If we divide 558 by 427, we get 1 and a remainder of 131.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 427 from 558 and we're left with 131.
Bring next digit (1) of the dividend behind the 131 and repeat the process: 1311 / 427

Moving on to step 4:
When dividing 1311 by 427, we get 3 with a remainder of 30.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
Subtract 1281 from 1311 to get 30.
Append the next digit (4) from the dividend to 30 and continue with: 304 / 427

On to step 5:
427 can be fit into 304 0 times, resulting in a remainder of 304.
The next digit of our result is 0. 
Result so far: 130.0
If we subtract 0 from 304, we get 304.
Take the next digit (3) from the dividend and append it to 304, then repeat: 3043 / 427

Let's proceed to step 6:
The number 427 fits into 3043 7 times, leaving a remainder of 54.
Write down 7 as next digit of the result. 
Result so far: 1307.0
Deduct 2989 from 3043 and we're left with 54.
Fetch the next digit (0) from the dividend, attach it to 54 and continue: 540 / 427

Going ahead to step 7:
427 goes into 540 1 times with a remainder of 113.
The number 1 becomes the next digit in our result. 
Result so far: 13071.0
Subtract 427 from 540 to get 113.
Fetch the next digit (7) from the dividend, attach it to 113 and continue: 1137 / 427

Advancing to step 8:
When dividing 1137 by 427, we get 2 with a remainder of 283.
The number 2 becomes the next digit in our result. 
Result so far: 130712.0
If we take 854 away from 1137, we end up with 283.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2830, and continue the process.

Let's proceed to step 9:
427 goes into 2830 6 times with a remainder of 268.
The next digit of our result is 6. 
Result so far: 130712.6
If we subtract 2562 from 2830, we get 268.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2680, and continue the process.

Step 10:
If we divide 2680 by 427, we get 6 and a remainder of 118.
The number 6 becomes the next digit in our result. 
Result so far: 130712.66
Deduct 2562 from 2680 and we're left with 118.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1180, and continue the process.

The final outcome is 130712.66, with a leftover of 0.118.