Let's divide 400722 by 54
We want to divide 400722 by 54.

On to step 1:
54 goes into 4 0 times with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 54

Moving on to step 2:
40 divided by 54 is 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Bring next digit (0) of the dividend behind the 40 and repeat the process: 400 / 54

Going ahead to step 3:
The number 54 fits into 400 7 times, leaving a remainder of 22.
The next digit of our result is 7. 
Result so far: 7.0
If we subtract 378 from 400, we get 22.
Include the next digit (7) from the dividend after 22, then repeat: 227 / 54

On to step 4:
When dividing 227 by 54, we get 4 with a remainder of 11.
The next digit of our result is 4. 
Result so far: 74.0
If we subtract 216 from 227, we get 11.
Append the next digit (2) from the dividend to 11 and continue with: 112 / 54

Step 5:
When dividing 112 by 54, we get 2 with a remainder of 4.
Write down 2 as next digit of the result. 
Result so far: 742.0
If we take 108 away from 112, we end up with 4.
Grab the next digit (2) from the dividend, add it to 4, then carry on: 42 / 54

Advancing to step 6:
42 divided by 54 is 0 with a remainder of 42.
Write down 0 as next digit of the result. 
Result so far: 7420.0
If we subtract 0 from 42, we get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Let's proceed to step 7:
420 divided by 54 is 7 with a remainder of 42.
Write down 7 as next digit of the result. 
Result so far: 7420.7
Deduct 378 from 420 and we're left with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Going ahead to step 8:
If we divide 420 by 54, we get 7 and a remainder of 42.
The number 7 becomes the next digit in our result. 
Result so far: 7420.77
Subtracting 378 from 420 leaves us with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

In conclusion, the division gives 7420.77 with a balance of 0.042.