54973052 divided by 348 
We want to divide 54973052 by 348.

Going ahead to step 1:
5 divided by 348 is 0 with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 348

On to step 2:
54 divided by 348 is 0 with a remainder of 54.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 54 after subtracting 0 from 54.
Append the next digit (9) from the dividend to 54 and continue with: 549 / 348

Moving on to step 3:
When dividing 549 by 348, we get 1 with a remainder of 201.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 348 from 549, we get 201.
Bring next digit (7) of the dividend behind the 201 and repeat the process: 2017 / 348

Moving on to step 4:
When dividing 2017 by 348, we get 5 with a remainder of 277.
Use 5 as the next digit of our solution. 
Result so far: 15.0
If we subtract 1740 from 2017, we get 277.
Include the next digit (3) from the dividend after 277, then repeat: 2773 / 348

Let's proceed to step 5:
2773 divided by 348 is 7 with a remainder of 337.
Record the quotient 7 as the next digit in the result. 
Result so far: 157.0
Subtracting 2436 from 2773 leaves us with 337.
Append the next digit (0) from the dividend to 337 and continue with: 3370 / 348

Step 6:
348 goes into 3370 9 times with a remainder of 238.
Use 9 as the next digit of our solution. 
Result so far: 1579.0
If we take 3132 away from 3370, we end up with 238.
Bring next digit (5) of the dividend behind the 238 and repeat the process: 2385 / 348

Going ahead to step 7:
348 can be fit into 2385 6 times, resulting in a remainder of 297.
Write down 6 as next digit of the result. 
Result so far: 15796.0
If we subtract 2088 from 2385, we get 297.
Take the next digit (2) from the dividend and append it to 297, then repeat: 2972 / 348

Moving on to step 8:
The number 348 fits into 2972 8 times, leaving a remainder of 188.
Use 8 as the next digit of our solution. 
Result so far: 157968.0
If we subtract 2784 from 2972, we get 188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

Step 9:
The number 348 fits into 1880 5 times, leaving a remainder of 140.
The number 5 becomes the next digit in our result. 
Result so far: 157968.5
Subtracting 1740 from 1880 leaves us with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Step 10:
1400 divided by 348 is 4 with a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 157968.54
If we subtract 1392 from 1400, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 11:
80 divided by 348 is 0 with a remainder of 80.
Put 0 as the next digit of the answer. 
Result so far: 157968.54
Deduct 0 from 80 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Let's proceed to step 12:
If we divide 800 by 348, we get 2 and a remainder of 104.
The number 2 becomes the next digit in our result. 
Result so far: 157968.5402
If we subtract 696 from 800, we get 104.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

Let's proceed to step 13:
When dividing 1040 by 348, we get 2 with a remainder of 344.
Use 2 as the next digit of our solution. 
Result so far: 157968.54022
If we take 696 away from 1040, 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.

The final result is 157968.54022 with a remainder of 0.000344.