We look at the division of 54399826 by 385 
We want to figure out the number of times 54399826 can be divided by 385.

Step 1:
385 goes into 5 0 times with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 385

Advancing to step 2:
385 goes into 54 0 times with a remainder of 54.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 54 to get 54.
Append the next digit (3) from the dividend to 54 and continue with: 543 / 385

Moving on to step 3:
When dividing 543 by 385, we get 1 with a remainder of 158.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 385 from 543 to get 158.
Bring next digit (9) of the dividend behind the 158 and repeat the process: 1589 / 385

Moving on to step 4:
The number 385 fits into 1589 4 times, leaving a remainder of 49.
The next digit of our result is 4. 
Result so far: 14.0
Deduct 1540 from 1589 and we're left with 49.
Bring next digit (9) of the dividend behind the 49 and repeat the process: 499 / 385

Moving on to step 5:
385 can be fit into 499 1 times, resulting in a remainder of 114.
Write down 1 as next digit of the result. 
Result so far: 141.0
Subtracting 385 from 499 leaves us with 114.
Append the next digit (8) from the dividend to 114 and continue with: 1148 / 385

Moving on to step 6:
When dividing 1148 by 385, we get 2 with a remainder of 378.
The number 2 becomes the next digit in our result. 
Result so far: 1412.0
If we subtract 770 from 1148, we get 378.
Take the next digit (2) from the dividend and append it to 378, then repeat: 3782 / 385

Moving on to step 7:
The number 385 fits into 3782 9 times, leaving a remainder of 317.
Use 9 as the next digit of our solution. 
Result so far: 14129.0
If we take 3465 away from 3782, we end up with 317.
Bring next digit (6) of the dividend behind the 317 and repeat the process: 3176 / 385

Step 8:
385 goes into 3176 8 times with a remainder of 96.
Record the quotient 8 as the next digit in the result. 
Result so far: 141298.0
The remainder is 96 after subtracting 3080 from 3176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Advancing to step 9:
The number 385 fits into 960 2 times, leaving a remainder of 190.
Use 2 as the next digit of our solution. 
Result so far: 141298.2
Deduct 770 from 960 and we're left with 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

Let's proceed to step 10:
385 goes into 1900 4 times with a remainder of 360.
Use 4 as the next digit of our solution. 
Result so far: 141298.24
If we take 1540 away from 1900, we end up with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Let's proceed to step 11:
If we divide 3600 by 385, we get 9 and a remainder of 135.
The number 9 becomes the next digit in our result. 
Result so far: 141298.249
Deduct 3465 from 3600 and we're left with 135.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1350, and continue the process.

Going ahead to step 12:
1350 divided by 385 is 3 with a remainder of 195.
The number 3 becomes the next digit in our result. 
Result so far: 141298.2493
Subtracting 1155 from 1350 leaves us with 195.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1950, and continue the process.

On to step 13:
385 goes into 1950 5 times with a remainder of 25.
Use 5 as the next digit of our solution. 
Result so far: 141298.24935
If we take 1925 away from 1950, we end up with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

On to step 14:
250 divided by 385 is 0 with a remainder of 250.
Record the quotient 0 as the next digit in the result. 
Result so far: 141298.24935
Subtracting 0 from 250 leaves us with 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2500, and continue the process.

On to step 15:
If we divide 2500 by 385, we get 6 and a remainder of 190.
The number 6 becomes the next digit in our result. 
Result so far: 141298.2493506
If we subtract 2310 from 2500, we get 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

Advancing to step 16:
When dividing 1900 by 385, we get 4 with a remainder of 360.
Write down 4 as next digit of the result. 
Result so far: 141298.24935064
If we take 1540 away from 1900, we end up with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

The final result is 141298.24935064 with a remainder of 3.6e-07.