We're dividing 54220146 by 523 
We're looking to find how many times 523 goes into 54220146.

On to step 1:
523 can be fit into 5 0 times, resulting in a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 523

Step 2:
523 can be fit into 54 0 times, resulting in a remainder of 54.
Record the quotient 0 as the next digit in 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 / 523

Let's proceed to step 3:
523 goes into 542 1 times with a remainder of 19.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 523 from 542 and we're left with 19.
Include the next digit (2) from the dividend after 19, then repeat: 192 / 523

Advancing to step 4:
If we divide 192 by 523, we get 0 and a remainder of 192.
Record the quotient 0 as the next digit in the result. 
Result so far: 10.0
Subtract 0 from 192 to get 192.
Grab the next digit (0) from the dividend, add it to 192, then carry on: 1920 / 523

On to step 5:
523 can be fit into 1920 3 times, resulting in a remainder of 351.
Record the quotient 3 as the next digit in the result. 
Result so far: 103.0
Subtracting 1569 from 1920 leaves us with 351.
Grab the next digit (1) from the dividend, add it to 351, then carry on: 3511 / 523

Let's proceed to step 6:
When dividing 3511 by 523, we get 6 with a remainder of 373.
The next digit of our result is 6. 
Result so far: 1036.0
The remainder is 373 after subtracting 3138 from 3511.
Append the next digit (4) from the dividend to 373 and continue with: 3734 / 523

Let's proceed to step 7:
If we divide 3734 by 523, we get 7 and a remainder of 73.
Use 7 as the next digit of our solution. 
Result so far: 10367.0
If we take 3661 away from 3734, we end up with 73.
Fetch the next digit (6) from the dividend, attach it to 73 and continue: 736 / 523

Let's proceed to step 8:
If we divide 736 by 523, we get 1 and a remainder of 213.
The next digit of our result is 1. 
Result so far: 103671.0
Deduct 523 from 736 and we're left with 213.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2130, and continue the process.

Let's proceed to step 9:
523 can be fit into 2130 4 times, resulting in a remainder of 38.
The number 4 becomes the next digit in our result. 
Result so far: 103671.4
If we take 2092 away from 2130, we end up with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Advancing to step 10:
The number 523 fits into 380 0 times, leaving a remainder of 380.
Put 0 as the next digit of the answer. 
Result so far: 103671.4
If we take 0 away from 380, we end up with 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Advancing to step 11:
3800 divided by 523 is 7 with a remainder of 139.
Use 7 as the next digit of our solution. 
Result so far: 103671.407
If we subtract 3661 from 3800, we get 139.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1390, and continue the process.

Moving on to step 12:
523 goes into 1390 2 times with a remainder of 344.
Use 2 as the next digit of our solution. 
Result so far: 103671.4072
If we take 1046 away from 1390, we end up with 344.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3440, and continue the process.

Advancing to step 13:
If we divide 3440 by 523, we get 6 and a remainder of 302.
Record the quotient 6 as the next digit in the result. 
Result so far: 103671.40726
Subtract 3138 from 3440 to get 302.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3020, and continue the process.

Advancing to step 14:
The number 523 fits into 3020 5 times, leaving a remainder of 405.
Put 5 as the next digit of the answer. 
Result so far: 103671.407265
The remainder is 405 after subtracting 2615 from 3020.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4050, and continue the process.

Let's proceed to step 15:
The number 523 fits into 4050 7 times, leaving a remainder of 389.
Write down 7 as next digit of the result. 
Result so far: 103671.4072657
The remainder is 389 after subtracting 3661 from 4050.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3890, and continue the process.

On to step 16:
523 can be fit into 3890 7 times, resulting in a remainder of 229.
Use 7 as the next digit of our solution. 
Result so far: 103671.40726577
If we take 3661 away from 3890, we end up with 229.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2290, and continue the process.

The final outcome is 103671.40726577, with a leftover of 2.29e-07.