Let's divide 54107271 by 326
We want to figure out the number of times 54107271 can be divided by 326.

Advancing to step 1:
When dividing 5 by 326, we get 0 with a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 326

Advancing to step 2:
54 divided by 326 is 0 with a remainder of 54.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 54, we get 54.
Grab the next digit (1) from the dividend, add it to 54, then carry on: 541 / 326

Moving on to step 3:
541 divided by 326 is 1 with a remainder of 215.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 326 from 541 leaves us with 215.
Include the next digit (0) from the dividend after 215, then repeat: 2150 / 326

Going ahead to step 4:
326 can be fit into 2150 6 times, resulting in a remainder of 194.
Record the quotient 6 as the next digit in the result. 
Result so far: 16.0
Deduct 1956 from 2150 and we're left with 194.
Fetch the next digit (7) from the dividend, attach it to 194 and continue: 1947 / 326

Advancing to step 5:
1947 divided by 326 is 5 with a remainder of 317.
The next digit of our result is 5. 
Result so far: 165.0
Subtracting 1630 from 1947 leaves us with 317.
Bring next digit (2) of the dividend behind the 317 and repeat the process: 3172 / 326

Advancing to step 6:
326 goes into 3172 9 times with a remainder of 238.
The number 9 becomes the next digit in our result. 
Result so far: 1659.0
The remainder is 238 after subtracting 2934 from 3172.
Fetch the next digit (7) from the dividend, attach it to 238 and continue: 2387 / 326

Going ahead to step 7:
The number 326 fits into 2387 7 times, leaving a remainder of 105.
Write down 7 as next digit of the result. 
Result so far: 16597.0
The remainder is 105 after subtracting 2282 from 2387.
Append the next digit (1) from the dividend to 105 and continue with: 1051 / 326

Moving on to step 8:
The number 326 fits into 1051 3 times, leaving a remainder of 73.
Record the quotient 3 as the next digit in the result. 
Result so far: 165973.0
If we take 978 away from 1051, we end up with 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Advancing to step 9:
326 goes into 730 2 times with a remainder of 78.
The number 2 becomes the next digit in our result. 
Result so far: 165973.2
Subtracting 652 from 730 leaves us with 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Advancing to step 10:
If we divide 780 by 326, we get 2 and a remainder of 128.
Write down 2 as next digit of the result. 
Result so far: 165973.22
If we subtract 652 from 780, we get 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

The quotient of the division is 165973.22, and the remainder is 0.128.