54927054 ÷ 812 
We want to divide 54927054 by 812.

Moving on to step 1:
812 goes into 5 0 times with a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 812

Advancing to step 2:
When dividing 54 by 812, we get 0 with a remainder of 54.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 54 after subtracting 0 from 54.
Include the next digit (9) from the dividend after 54, then repeat: 549 / 812

Advancing to step 3:
812 goes into 549 0 times with a remainder of 549.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 549 and we're left with 549.
Bring next digit (2) of the dividend behind the 549 and repeat the process: 5492 / 812

On to step 4:
812 can be fit into 5492 6 times, resulting in a remainder of 620.
Record the quotient 6 as the next digit in the result. 
Result so far: 6.0
If we subtract 4872 from 5492, we get 620.
Bring next digit (7) of the dividend behind the 620 and repeat the process: 6207 / 812

On to step 5:
812 can be fit into 6207 7 times, resulting in a remainder of 523.
Use 7 as the next digit of our solution. 
Result so far: 67.0
Subtracting 5684 from 6207 leaves us with 523.
Take the next digit (0) from the dividend and append it to 523, then repeat: 5230 / 812

Let's proceed to step 6:
When dividing 5230 by 812, we get 6 with a remainder of 358.
Record the quotient 6 as the next digit in the result. 
Result so far: 676.0
Subtract 4872 from 5230 to get 358.
Fetch the next digit (5) from the dividend, attach it to 358 and continue: 3585 / 812

Moving on to step 7:
812 can be fit into 3585 4 times, resulting in a remainder of 337.
Write down 4 as next digit of the result. 
Result so far: 6764.0
The remainder is 337 after subtracting 3248 from 3585.
Fetch the next digit (4) from the dividend, attach it to 337 and continue: 3374 / 812

Going ahead to step 8:
3374 divided by 812 is 4 with a remainder of 126.
The number 4 becomes the next digit in our result. 
Result so far: 67644.0
If we subtract 3248 from 3374, we get 126.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1260, and continue the process.

On to step 9:
The number 812 fits into 1260 1 times, leaving a remainder of 448.
The number 1 becomes the next digit in our result. 
Result so far: 67644.1
If we take 812 away from 1260, we end up with 448.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4480, and continue the process.

On to step 10:
812 goes into 4480 5 times with a remainder of 420.
The next digit of our result is 5. 
Result so far: 67644.15
If we take 4060 away from 4480, 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.

Let's proceed to step 11:
812 goes into 4200 5 times with a remainder of 140.
The number 5 becomes the next digit in our result. 
Result so far: 67644.155
Deduct 4060 from 4200 and we're left with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

After the division, we end up with 67644.155 and a remainder of 0.014.