We're dividing 54439880 by 736 
We want to figure out the number of times 54439880 can be divided by 736.

Advancing to step 1:
736 can be fit into 5 0 times, resulting in a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 736

Going ahead to step 2:
736 can be fit into 54 0 times, resulting in a remainder of 54.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 54 after subtracting 0 from 54.
Include the next digit (4) from the dividend after 54, then repeat: 544 / 736

Let's proceed to step 3:
The number 736 fits into 544 0 times, leaving a remainder of 544.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 544, we end up with 544.
Include the next digit (3) from the dividend after 544, then repeat: 5443 / 736

Step 4:
736 can be fit into 5443 7 times, resulting in a remainder of 291.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Deduct 5152 from 5443 and we're left with 291.
Fetch the next digit (9) from the dividend, attach it to 291 and continue: 2919 / 736

Advancing to step 5:
When dividing 2919 by 736, we get 3 with a remainder of 711.
Write down 3 as next digit of the result. 
Result so far: 73.0
Subtract 2208 from 2919 to get 711.
Fetch the next digit (8) from the dividend, attach it to 711 and continue: 7118 / 736

Step 6:
736 goes into 7118 9 times with a remainder of 494.
The number 9 becomes the next digit in our result. 
Result so far: 739.0
Deduct 6624 from 7118 and we're left with 494.
Take the next digit (8) from the dividend and append it to 494, then repeat: 4948 / 736

Step 7:
The number 736 fits into 4948 6 times, leaving a remainder of 532.
The number 6 becomes the next digit in our result. 
Result so far: 7396.0
Subtracting 4416 from 4948 leaves us with 532.
Include the next digit (0) from the dividend after 532, then repeat: 5320 / 736

Going ahead to step 8:
If we divide 5320 by 736, we get 7 and a remainder of 168.
The next digit of our result is 7. 
Result so far: 73967.0
Subtracting 5152 from 5320 leaves us with 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

On to step 9:
The number 736 fits into 1680 2 times, leaving a remainder of 208.
Write down 2 as next digit of the result. 
Result so far: 73967.2
Deduct 1472 from 1680 and we're left with 208.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2080, and continue the process.

On to step 10:
The number 736 fits into 2080 2 times, leaving a remainder of 608.
Record the quotient 2 as the next digit in the result. 
Result so far: 73967.22
Subtracting 1472 from 2080 leaves us with 608.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6080, and continue the process.

The final result is 73967.22 with a remainder of 0.608.