54470 divided by 21 
We're looking to find how many times 21 goes into 54470.

Step 1:
If we divide 5 by 21, we get 0 and a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 21

Advancing to step 2:
21 goes into 54 2 times with a remainder of 12.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtract 42 from 54 to get 12.
Fetch the next digit (4) from the dividend, attach it to 12 and continue: 124 / 21

Moving on to step 3:
When dividing 124 by 21, we get 5 with a remainder of 19.
Write down 5 as next digit of the result. 
Result so far: 25.0
Deduct 105 from 124 and we're left with 19.
Take the next digit (7) from the dividend and append it to 19, then repeat: 197 / 21

Going ahead to step 4:
When dividing 197 by 21, we get 9 with a remainder of 8.
The number 9 becomes the next digit in our result. 
Result so far: 259.0
If we subtract 189 from 197, we get 8.
Fetch the next digit (0) from the dividend, attach it to 8 and continue: 80 / 21

Let's proceed to step 5:
80 divided by 21 is 3 with a remainder of 17.
Write down 3 as next digit of the result. 
Result so far: 2593.0
If we take 63 away from 80, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Moving on to step 6:
If we divide 170 by 21, we get 8 and a remainder of 2.
The number 8 becomes the next digit in our result. 
Result so far: 2593.8
Deduct 168 from 170 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 7:
21 can be fit into 20 0 times, resulting in a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 2593.8
If we take 0 away from 20, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 8:
The number 21 fits into 200 9 times, leaving a remainder of 11.
Write down 9 as next digit of the result. 
Result so far: 2593.809
The remainder is 11 after subtracting 189 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Going ahead to step 9:
If we divide 110 by 21, we get 5 and a remainder of 5.
The next digit of our result is 5. 
Result so far: 2593.8095
The remainder is 5 after subtracting 105 from 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Step 10:
If we divide 50 by 21, we get 2 and a remainder of 8.
Use 2 as the next digit of our solution. 
Result so far: 2593.80952
Subtract 42 from 50 to 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:
21 can be fit into 80 3 times, resulting in a remainder of 17.
Use 3 as the next digit of our solution. 
Result so far: 2593.809523
If we take 63 away from 80, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Let's proceed to step 12:
The number 21 fits into 170 8 times, leaving a remainder of 2.
Use 8 as the next digit of our solution. 
Result so far: 2593.8095238
Subtracting 168 from 170 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 13:
If we divide 20 by 21, we get 0 and a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 2593.8095238
Subtracting 0 from 20 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

After the division, we end up with 2593.8095238 and a remainder of 2e-08.