We look at the division of 54263766 by 107 
We want to divide 54263766 by 107.

Advancing to step 1:
107 goes into 5 0 times 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.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 107

Moving on to step 2:
The number 107 fits into 54 0 times, leaving a remainder of 54.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 54 and we're left with 54.
Include the next digit (2) from the dividend after 54, then repeat: 542 / 107

Let's proceed to step 3:
107 goes into 542 5 times with a remainder of 7.
The next digit of our result is 5. 
Result so far: 5.0
If we take 535 away from 542, we end up with 7.
Fetch the next digit (6) from the dividend, attach it to 7 and continue: 76 / 107

Moving on to step 4:
If we divide 76 by 107, we get 0 and a remainder of 76.
Write down 0 as next digit of the result. 
Result so far: 50.0
Deduct 0 from 76 and we're left with 76.
Include the next digit (3) from the dividend after 76, then repeat: 763 / 107

Going ahead to step 5:
107 can be fit into 763 7 times, resulting in a remainder of 14.
Use 7 as the next digit of our solution. 
Result so far: 507.0
Deduct 749 from 763 and we're left with 14.
Append the next digit (7) from the dividend to 14 and continue with: 147 / 107

Going ahead to step 6:
107 goes into 147 1 times with a remainder of 40.
Put 1 as the next digit of the answer. 
Result so far: 5071.0
Subtracting 107 from 147 leaves us with 40.
Grab the next digit (6) from the dividend, add it to 40, then carry on: 406 / 107

Advancing to step 7:
107 can be fit into 406 3 times, resulting in a remainder of 85.
The number 3 becomes the next digit in our result. 
Result so far: 50713.0
Subtract 321 from 406 to get 85.
Take the next digit (6) from the dividend and append it to 85, then repeat: 856 / 107

Step 8:
If we divide 856 by 107, we get 8 and a remainder of 0.
Use 8 as the next digit of our solution. 
Result so far: 507138.0
Deduct 856 from 856 and we're left 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.

Advancing to step 9:
107 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 507138.0
If we take 0 away from 0, we end up 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.

On to step 10:
The number 107 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 507138.0
Subtract 0 from 0 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.

Our division results in 507138.0 with a remaining 0.0.