We look at the division of 54277997 by 470 
Our goal is to divide 54277997 by 470.

Advancing to step 1:
When dividing 5 by 470, we get 0 with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 470

Step 2:
When dividing 54 by 470, we get 0 with a remainder of 54.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 54, we end up with 54.
Fetch the next digit (2) from the dividend, attach it to 54 and continue: 542 / 470

Moving on to step 3:
The number 470 fits into 542 1 times, leaving a remainder of 72.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 470 from 542 leaves us with 72.
Include the next digit (7) from the dividend after 72, then repeat: 727 / 470

Let's proceed to step 4:
727 divided by 470 is 1 with a remainder of 257.
The next digit of our result is 1. 
Result so far: 11.0
If we take 470 away from 727, we end up with 257.
Fetch the next digit (7) from the dividend, attach it to 257 and continue: 2577 / 470

Step 5:
When dividing 2577 by 470, we get 5 with a remainder of 227.
Use 5 as the next digit of our solution. 
Result so far: 115.0
Deduct 2350 from 2577 and we're left with 227.
Grab the next digit (9) from the dividend, add it to 227, then carry on: 2279 / 470

Let's proceed to step 6:
470 can be fit into 2279 4 times, resulting in a remainder of 399.
Record the quotient 4 as the next digit in the result. 
Result so far: 1154.0
Subtracting 1880 from 2279 leaves us with 399.
Take the next digit (9) from the dividend and append it to 399, then repeat: 3999 / 470

Let's proceed to step 7:
470 goes into 3999 8 times with a remainder of 239.
Put 8 as the next digit of the answer. 
Result so far: 11548.0
If we subtract 3760 from 3999, we get 239.
Include the next digit (7) from the dividend after 239, then repeat: 2397 / 470

Advancing to step 8:
When dividing 2397 by 470, we get 5 with a remainder of 47.
Put 5 as the next digit of the answer. 
Result so far: 115485.0
Subtract 2350 from 2397 to get 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

On to step 9:
470 goes into 470 1 times with a remainder of 0.
Use 1 as the next digit of our solution. 
Result so far: 115485.1
Subtract 470 from 470 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.

On to step 10:
470 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 115485.1
Subtracting 0 from 0 leaves us 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.

Step 11:
The number 470 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 115485.1
Subtracting 0 from 0 leaves us 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.

Our division results in 115485.1 with a remaining 0.0.