We're dividing 54399816 by 339 
We're looking to find how many times 339 goes into 54399816.

Step 1:
339 can be fit into 5 0 times, resulting in a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 339

Step 2:
If we divide 54 by 339, we get 0 and a remainder of 54.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 54 to get 54.
Grab the next digit (3) from the dividend, add it to 54, then carry on: 543 / 339

Advancing to step 3:
339 goes into 543 1 times with a remainder of 204.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 339 from 543 and we're left with 204.
Append the next digit (9) from the dividend to 204 and continue with: 2049 / 339

Going ahead to step 4:
If we divide 2049 by 339, we get 6 and a remainder of 15.
The next digit of our result is 6. 
Result so far: 16.0
The remainder is 15 after subtracting 2034 from 2049.
Include the next digit (9) from the dividend after 15, then repeat: 159 / 339

On to step 5:
339 goes into 159 0 times with a remainder of 159.
Record the quotient 0 as the next digit in the result. 
Result so far: 160.0
Subtracting 0 from 159 leaves us with 159.
Append the next digit (8) from the dividend to 159 and continue with: 1598 / 339

Advancing to step 6:
When dividing 1598 by 339, we get 4 with a remainder of 242.
Record the quotient 4 as the next digit in the result. 
Result so far: 1604.0
The remainder is 242 after subtracting 1356 from 1598.
Bring next digit (1) of the dividend behind the 242 and repeat the process: 2421 / 339

Step 7:
If we divide 2421 by 339, we get 7 and a remainder of 48.
Put 7 as the next digit of the answer. 
Result so far: 16047.0
If we subtract 2373 from 2421, we get 48.
Bring next digit (6) of the dividend behind the 48 and repeat the process: 486 / 339

Let's proceed to step 8:
486 divided by 339 is 1 with a remainder of 147.
Write down 1 as next digit of the result. 
Result so far: 160471.0
Subtracting 339 from 486 leaves us with 147.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1470, and continue the process.

On to step 9:
339 goes into 1470 4 times with a remainder of 114.
Write down 4 as next digit of the result. 
Result so far: 160471.4
If we subtract 1356 from 1470, we get 114.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1140, and continue the process.

On to step 10:
1140 divided by 339 is 3 with a remainder of 123.
Use 3 as the next digit of our solution. 
Result so far: 160471.43
Subtract 1017 from 1140 to get 123.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1230, and continue the process.

Let's proceed to step 11:
339 can be fit into 1230 3 times, resulting in a remainder of 213.
Record the quotient 3 as the next digit in the result. 
Result so far: 160471.433
The remainder is 213 after subtracting 1017 from 1230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2130, and continue the process.

After the division, we end up with 160471.433 and a remainder of 0.0213.