54237689 ÷ 524 
We want to divide 54237689 by 524.

Moving on to step 1:
The number 524 fits into 5 0 times, leaving a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 524

Going ahead to step 2:
The number 524 fits into 54 0 times, leaving a remainder of 54.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 54 after subtracting 0 from 54.
Take the next digit (2) from the dividend and append it to 54, then repeat: 542 / 524

Going ahead to step 3:
The number 524 fits into 542 1 times, leaving a remainder of 18.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 524 from 542 and we're left with 18.
Take the next digit (3) from the dividend and append it to 18, then repeat: 183 / 524

Going ahead to step 4:
When dividing 183 by 524, we get 0 with a remainder of 183.
Put 0 as the next digit of the answer. 
Result so far: 10.0
Deduct 0 from 183 and we're left with 183.
Include the next digit (7) from the dividend after 183, then repeat: 1837 / 524

Step 5:
When dividing 1837 by 524, we get 3 with a remainder of 265.
Put 3 as the next digit of the answer. 
Result so far: 103.0
If we subtract 1572 from 1837, we get 265.
Grab the next digit (6) from the dividend, add it to 265, then carry on: 2656 / 524

Going ahead to step 6:
524 can be fit into 2656 5 times, resulting in a remainder of 36.
Use 5 as the next digit of our solution. 
Result so far: 1035.0
If we take 2620 away from 2656, we end up with 36.
Grab the next digit (8) from the dividend, add it to 36, then carry on: 368 / 524

Moving on to step 7:
524 can be fit into 368 0 times, resulting in a remainder of 368.
The next digit of our result is 0. 
Result so far: 10350.0
The remainder is 368 after subtracting 0 from 368.
Append the next digit (9) from the dividend to 368 and continue with: 3689 / 524

Step 8:
When dividing 3689 by 524, we get 7 with a remainder of 21.
Write down 7 as next digit of the result. 
Result so far: 103507.0
If we subtract 3668 from 3689, we get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Moving on to step 9:
524 goes into 210 0 times with a remainder of 210.
Use 0 as the next digit of our solution. 
Result so far: 103507.0
Deduct 0 from 210 and we're left with 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Moving on to step 10:
The number 524 fits into 2100 4 times, leaving a remainder of 4.
Write down 4 as next digit of the result. 
Result so far: 103507.04
If we take 2096 away from 2100, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 11:
524 goes into 40 0 times with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 103507.04
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 12:
400 divided by 524 is 0 with a remainder of 400.
The number 0 becomes the next digit in our result. 
Result so far: 103507.04
Subtract 0 from 400 to get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

The final outcome is 103507.04, with a leftover of 0.004.