We look at the division of 94406797 by 54 
Our goal is to divide 94406797 by 54.

Going ahead to step 1:
When dividing 9 by 54, we get 0 with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Take the next digit (4) from the dividend and append it to 9, then repeat: 94 / 54

On to step 2:
54 can be fit into 94 1 times, resulting in a remainder of 40.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 54 from 94 and we're left with 40.
Include the next digit (4) from the dividend after 40, then repeat: 404 / 54

Advancing to step 3:
When dividing 404 by 54, we get 7 with a remainder of 26.
The number 7 becomes the next digit in our result. 
Result so far: 17.0
Subtract 378 from 404 to get 26.
Include the next digit (0) from the dividend after 26, then repeat: 260 / 54

Let's proceed to step 4:
If we divide 260 by 54, we get 4 and a remainder of 44.
Use 4 as the next digit of our solution. 
Result so far: 174.0
The remainder is 44 after subtracting 216 from 260.
Fetch the next digit (6) from the dividend, attach it to 44 and continue: 446 / 54

Moving on to step 5:
When dividing 446 by 54, we get 8 with a remainder of 14.
Put 8 as the next digit of the answer. 
Result so far: 1748.0
Subtract 432 from 446 to get 14.
Append the next digit (7) from the dividend to 14 and continue with: 147 / 54

Moving on to step 6:
The number 54 fits into 147 2 times, leaving a remainder of 39.
The number 2 becomes the next digit in our result. 
Result so far: 17482.0
Subtracting 108 from 147 leaves us with 39.
Take the next digit (9) from the dividend and append it to 39, then repeat: 399 / 54

Step 7:
The number 54 fits into 399 7 times, leaving a remainder of 21.
The number 7 becomes the next digit in our result. 
Result so far: 174827.0
Deduct 378 from 399 and we're left with 21.
Include the next digit (7) from the dividend after 21, then repeat: 217 / 54

Step 8:
54 can be fit into 217 4 times, resulting in a remainder of 1.
The next digit of our result is 4. 
Result so far: 1748274.0
The remainder is 1 after subtracting 216 from 217.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Going ahead to step 9:
54 can be fit into 10 0 times, resulting in a remainder of 10.
The next digit of our result is 0. 
Result so far: 1748274.0
If we take 0 away from 10, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 10:
When dividing 100 by 54, we get 1 with a remainder of 46.
The number 1 becomes the next digit in our result. 
Result so far: 1748274.01
The remainder is 46 after subtracting 54 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Let's proceed to step 11:
When dividing 460 by 54, we get 8 with a remainder of 28.
The number 8 becomes the next digit in our result. 
Result so far: 1748274.018
Deduct 432 from 460 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 12:
54 goes into 280 5 times with a remainder of 10.
The next digit of our result is 5. 
Result so far: 1748274.0185
If we take 270 away from 280, we end up with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 13:
The number 54 fits into 100 1 times, leaving a remainder of 46.
Record the quotient 1 as the next digit in the result. 
Result so far: 1748274.01851
If we subtract 54 from 100, we get 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

On to step 14:
460 divided by 54 is 8 with a remainder of 28.
Record the quotient 8 as the next digit in the result. 
Result so far: 1748274.018518
Subtract 432 from 460 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Advancing to step 15:
280 divided by 54 is 5 with a remainder of 10.
Write down 5 as next digit of the result. 
Result so far: 1748274.0185185
The remainder is 10 after subtracting 270 from 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 16:
The number 54 fits into 100 1 times, leaving a remainder of 46.
Use 1 as the next digit of our solution. 
Result so far: 1748274.01851851
The remainder is 46 after subtracting 54 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

The final outcome is 1748274.01851851, with a leftover of 4.6e-08.