54491944 divided by 200 
Our goal is to divide 54491944 by 200.

Let's proceed to step 1:
If we divide 5 by 200, we get 0 and a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 200

Advancing to step 2:
200 goes into 54 0 times with a remainder of 54.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 54 and we're left with 54.
Append the next digit (4) from the dividend to 54 and continue with: 544 / 200

Step 3:
200 can be fit into 544 2 times, resulting in a remainder of 144.
Use 2 as the next digit of our solution. 
Result so far: 2.0
The remainder is 144 after subtracting 400 from 544.
Append the next digit (9) from the dividend to 144 and continue with: 1449 / 200

Moving on to step 4:
When dividing 1449 by 200, we get 7 with a remainder of 49.
Use 7 as the next digit of our solution. 
Result so far: 27.0
Deduct 1400 from 1449 and we're left with 49.
Include the next digit (1) from the dividend after 49, then repeat: 491 / 200

Going ahead to step 5:
200 can be fit into 491 2 times, resulting in a remainder of 91.
Put 2 as the next digit of the answer. 
Result so far: 272.0
Subtract 400 from 491 to get 91.
Bring next digit (9) of the dividend behind the 91 and repeat the process: 919 / 200

On to step 6:
The number 200 fits into 919 4 times, leaving a remainder of 119.
Record the quotient 4 as the next digit in the result. 
Result so far: 2724.0
The remainder is 119 after subtracting 800 from 919.
Append the next digit (4) from the dividend to 119 and continue with: 1194 / 200

Step 7:
The number 200 fits into 1194 5 times, leaving a remainder of 194.
Record the quotient 5 as the next digit in the result. 
Result so far: 27245.0
If we take 1000 away from 1194, we end up with 194.
Grab the next digit (4) from the dividend, add it to 194, then carry on: 1944 / 200

Moving on to step 8:
If we divide 1944 by 200, we get 9 and a remainder of 144.
The next digit of our result is 9. 
Result so far: 272459.0
If we take 1800 away from 1944, we end up with 144.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

Step 9:
1440 divided by 200 is 7 with a remainder of 40.
Write down 7 as next digit of the result. 
Result so far: 272459.7
Subtracting 1400 from 1440 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 10:
If we divide 400 by 200, we get 2 and a remainder of 0.
Use 2 as the next digit of our solution. 
Result so far: 272459.72
Deduct 400 from 400 and we're left 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.

Going ahead to step 11:
0 divided by 200 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 272459.72
If we subtract 0 from 0, we 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.

Moving on to step 12:
The number 200 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 272459.72
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 272459.72 with a remainder of 0.0.