We look at the division of 53971492 by 860 
Our goal is to divide 53971492 by 860.

Let's proceed to step 1:
If we divide 5 by 860, we get 0 and a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Bring next digit (3) of the dividend behind the 5 and repeat the process: 53 / 860

On to step 2:
860 goes into 53 0 times with a remainder of 53.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 53, we get 53.
Fetch the next digit (9) from the dividend, attach it to 53 and continue: 539 / 860

Let's proceed to step 3:
860 can be fit into 539 0 times, resulting in a remainder of 539.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 539 after subtracting 0 from 539.
Take the next digit (7) from the dividend and append it to 539, then repeat: 5397 / 860

Moving on to step 4:
When dividing 5397 by 860, we get 6 with a remainder of 237.
Record the quotient 6 as the next digit in the result. 
Result so far: 6.0
If we subtract 5160 from 5397, we get 237.
Append the next digit (1) from the dividend to 237 and continue with: 2371 / 860

Let's proceed to step 5:
The number 860 fits into 2371 2 times, leaving a remainder of 651.
Put 2 as the next digit of the answer. 
Result so far: 62.0
If we subtract 1720 from 2371, we get 651.
Bring next digit (4) of the dividend behind the 651 and repeat the process: 6514 / 860

Advancing to step 6:
If we divide 6514 by 860, we get 7 and a remainder of 494.
Use 7 as the next digit of our solution. 
Result so far: 627.0
The remainder is 494 after subtracting 6020 from 6514.
Include the next digit (9) from the dividend after 494, then repeat: 4949 / 860

On to step 7:
4949 divided by 860 is 5 with a remainder of 649.
Write down 5 as next digit of the result. 
Result so far: 6275.0
Subtract 4300 from 4949 to get 649.
Fetch the next digit (2) from the dividend, attach it to 649 and continue: 6492 / 860

Going ahead to step 8:
When dividing 6492 by 860, we get 7 with a remainder of 472.
Record the quotient 7 as the next digit in the result. 
Result so far: 62757.0
If we subtract 6020 from 6492, we get 472.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4720, and continue the process.

Going ahead to step 9:
When dividing 4720 by 860, we get 5 with a remainder of 420.
Record the quotient 5 as the next digit in the result. 
Result so far: 62757.5
If we take 4300 away from 4720, we end up with 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

Moving on to step 10:
4200 divided by 860 is 4 with a remainder of 760.
Record the quotient 4 as the next digit in the result. 
Result so far: 62757.54
The remainder is 760 after subtracting 3440 from 4200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7600, and continue the process.

Let's proceed to step 11:
7600 divided by 860 is 8 with a remainder of 720.
The next digit of our result is 8. 
Result so far: 62757.548
Deduct 6880 from 7600 and we're left with 720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7200, and continue the process.

Moving on to step 12:
860 goes into 7200 8 times with a remainder of 320.
The number 8 becomes the next digit in our result. 
Result so far: 62757.5488
Subtract 6880 from 7200 to get 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

Our division results in 62757.5488 with a remaining 0.0032.