Let's divide 54928237 by 400
Our goal is to divide 54928237 by 400.

Advancing to step 1:
The number 400 fits into 5 0 times, leaving a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 400

Step 2:
The number 400 fits into 54 0 times, leaving a remainder of 54.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 54, we end up with 54.
Bring next digit (9) of the dividend behind the 54 and repeat the process: 549 / 400

Let's proceed to step 3:
If we divide 549 by 400, we get 1 and a remainder of 149.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 149 after subtracting 400 from 549.
Grab the next digit (2) from the dividend, add it to 149, then carry on: 1492 / 400

Going ahead to step 4:
If we divide 1492 by 400, we get 3 and a remainder of 292.
Write down 3 as next digit of the result. 
Result so far: 13.0
The remainder is 292 after subtracting 1200 from 1492.
Include the next digit (8) from the dividend after 292, then repeat: 2928 / 400

Moving on to step 5:
2928 divided by 400 is 7 with a remainder of 128.
Write down 7 as next digit of the result. 
Result so far: 137.0
The remainder is 128 after subtracting 2800 from 2928.
Grab the next digit (2) from the dividend, add it to 128, then carry on: 1282 / 400

Going ahead to step 6:
400 can be fit into 1282 3 times, resulting in a remainder of 82.
Put 3 as the next digit of the answer. 
Result so far: 1373.0
If we take 1200 away from 1282, we end up with 82.
Append the next digit (3) from the dividend to 82 and continue with: 823 / 400

Let's proceed to step 7:
400 goes into 823 2 times with a remainder of 23.
Write down 2 as next digit of the result. 
Result so far: 13732.0
Subtracting 800 from 823 leaves us with 23.
Bring next digit (7) of the dividend behind the 23 and repeat the process: 237 / 400

Moving on to step 8:
When dividing 237 by 400, we get 0 with a remainder of 237.
The number 0 becomes the next digit in our result. 
Result so far: 137320.0
Subtract 0 from 237 to get 237.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2370, and continue the process.

On to step 9:
400 goes into 2370 5 times with a remainder of 370.
The next digit of our result is 5. 
Result so far: 137320.5
Subtracting 2000 from 2370 leaves us with 370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3700, and continue the process.

Step 10:
3700 divided by 400 is 9 with a remainder of 100.
Put 9 as the next digit of the answer. 
Result so far: 137320.59
Subtracting 3600 from 3700 leaves us with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Advancing to step 11:
The number 400 fits into 1000 2 times, leaving a remainder of 200.
Write down 2 as next digit of the result. 
Result so far: 137320.592
If we take 800 away from 1000, we end up with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

On to step 12:
400 goes into 2000 5 times with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 137320.5925
Subtract 2000 from 2000 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 13:
0 divided by 400 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 137320.5925
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 14:
If we divide 0 by 400, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 137320.5925
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 137320.5925 with a remainder of 0.0.