We're dividing 54274689 by 621 
We want to divide 54274689 by 621.

Moving on to step 1:
621 goes into 5 0 times with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 621

Going ahead to step 2:
621 goes into 54 0 times with a remainder of 54.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 54 to get 54.
Take the next digit (2) from the dividend and append it to 54, then repeat: 542 / 621

Step 3:
621 goes into 542 0 times with a remainder of 542.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 542 and we're left with 542.
Bring next digit (7) of the dividend behind the 542 and repeat the process: 5427 / 621

Step 4:
5427 divided by 621 is 8 with a remainder of 459.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
If we subtract 4968 from 5427, we get 459.
Include the next digit (4) from the dividend after 459, then repeat: 4594 / 621

Going ahead to step 5:
4594 divided by 621 is 7 with a remainder of 247.
Use 7 as the next digit of our solution. 
Result so far: 87.0
If we subtract 4347 from 4594, we get 247.
Include the next digit (6) from the dividend after 247, then repeat: 2476 / 621

Let's proceed to step 6:
The number 621 fits into 2476 3 times, leaving a remainder of 613.
Use 3 as the next digit of our solution. 
Result so far: 873.0
Deduct 1863 from 2476 and we're left with 613.
Fetch the next digit (8) from the dividend, attach it to 613 and continue: 6138 / 621

Let's proceed to step 7:
The number 621 fits into 6138 9 times, leaving a remainder of 549.
Record the quotient 9 as the next digit in the result. 
Result so far: 8739.0
If we take 5589 away from 6138, we end up with 549.
Append the next digit (9) from the dividend to 549 and continue with: 5499 / 621

Let's proceed to step 8:
621 can be fit into 5499 8 times, resulting in a remainder of 531.
The number 8 becomes the next digit in our result. 
Result so far: 87398.0
If we take 4968 away from 5499, we end up with 531.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5310, and continue the process.

On to step 9:
If we divide 5310 by 621, we get 8 and a remainder of 342.
The next digit of our result is 8. 
Result so far: 87398.8
Deduct 4968 from 5310 and we're left with 342.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3420, and continue the process.

Step 10:
3420 divided by 621 is 5 with a remainder of 315.
Write down 5 as next digit of the result. 
Result so far: 87398.85
Subtract 3105 from 3420 to get 315.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3150, and continue the process.

Step 11:
621 goes into 3150 5 times with a remainder of 45.
The next digit of our result is 5. 
Result so far: 87398.855
The remainder is 45 after subtracting 3105 from 3150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

The final result is 87398.855 with a remainder of 0.0045.