We look at the division of 54243196 by 349 
Our goal is to divide 54243196 by 349.

Advancing to step 1:
5 divided by 349 is 0 with 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 (4) of the dividend behind the 5 and repeat the process: 54 / 349

Moving on to step 2:
When dividing 54 by 349, we get 0 with a remainder of 54.
The next digit of our result is 0. 
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 / 349

Moving on to step 3:
The number 349 fits into 542 1 times, leaving a remainder of 193.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 349 from 542 and we're left with 193.
Grab the next digit (4) from the dividend, add it to 193, then carry on: 1934 / 349

Moving on to step 4:
The number 349 fits into 1934 5 times, leaving a remainder of 189.
Put 5 as the next digit of the answer. 
Result so far: 15.0
If we subtract 1745 from 1934, we get 189.
Include the next digit (3) from the dividend after 189, then repeat: 1893 / 349

Moving on to step 5:
The number 349 fits into 1893 5 times, leaving a remainder of 148.
Put 5 as the next digit of the answer. 
Result so far: 155.0
If we subtract 1745 from 1893, we get 148.
Include the next digit (1) from the dividend after 148, then repeat: 1481 / 349

Step 6:
When dividing 1481 by 349, we get 4 with a remainder of 85.
Put 4 as the next digit of the answer. 
Result so far: 1554.0
If we take 1396 away from 1481, we end up with 85.
Take the next digit (9) from the dividend and append it to 85, then repeat: 859 / 349

Going ahead to step 7:
The number 349 fits into 859 2 times, leaving a remainder of 161.
Write down 2 as next digit of the result. 
Result so far: 15542.0
Subtract 698 from 859 to get 161.
Fetch the next digit (6) from the dividend, attach it to 161 and continue: 1616 / 349

Step 8:
349 goes into 1616 4 times with a remainder of 220.
Use 4 as the next digit of our solution. 
Result so far: 155424.0
Subtract 1396 from 1616 to get 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Let's proceed to step 9:
349 can be fit into 2200 6 times, resulting in a remainder of 106.
The number 6 becomes the next digit in our result. 
Result so far: 155424.6
Subtracting 2094 from 2200 leaves us with 106.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1060, and continue the process.

Moving on to step 10:
When dividing 1060 by 349, we get 3 with a remainder of 13.
Put 3 as the next digit of the answer. 
Result so far: 155424.63
If we subtract 1047 from 1060, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Step 11:
When dividing 130 by 349, we get 0 with a remainder of 130.
Record the quotient 0 as the next digit in the result. 
Result so far: 155424.63
Subtracting 0 from 130 leaves us with 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

Advancing to step 12:
349 goes into 1300 3 times with a remainder of 253.
Record the quotient 3 as the next digit in the result. 
Result so far: 155424.6303
Deduct 1047 from 1300 and we're left with 253.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2530, and continue the process.

Let's proceed to step 13:
The number 349 fits into 2530 7 times, leaving a remainder of 87.
The number 7 becomes the next digit in our result. 
Result so far: 155424.63037
Subtract 2443 from 2530 to get 87.
Since there are no more digits in the dividend, we add a zero to the remainder making it 870, and continue the process.

Let's proceed to step 14:
349 goes into 870 2 times with a remainder of 172.
Put 2 as the next digit of the answer. 
Result so far: 155424.630372
If we take 698 away from 870, we end up with 172.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1720, and continue the process.

Moving on to step 15:
If we divide 1720 by 349, we get 4 and a remainder of 324.
Record the quotient 4 as the next digit in the result. 
Result so far: 155424.6303724
Subtract 1396 from 1720 to get 324.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3240, and continue the process.

Step 16:
349 can be fit into 3240 9 times, resulting in a remainder of 99.
The next digit of our result is 9. 
Result so far: 155424.63037249
If we subtract 3141 from 3240, we get 99.
Since there are no more digits in the dividend, we add a zero to the remainder making it 990, and continue the process.

The final result is 155424.63037249 with a remainder of 9.9e-08.