We look at the division of 54011426 by 854 
We want to figure out the number of times 54011426 can be divided by 854.

Step 1:
When dividing 5 by 854, we get 0 with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 854

Step 2:
854 can be fit into 54 0 times, resulting in a remainder of 54.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 54, we get 54.
Include the next digit (0) from the dividend after 54, then repeat: 540 / 854

Going ahead to step 3:
854 can be fit into 540 0 times, resulting in a remainder of 540.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 540 leaves us with 540.
Fetch the next digit (1) from the dividend, attach it to 540 and continue: 5401 / 854

Let's proceed to step 4:
The number 854 fits into 5401 6 times, leaving a remainder of 277.
Record the quotient 6 as the next digit in the result. 
Result so far: 6.0
If we take 5124 away from 5401, we end up with 277.
Bring next digit (1) of the dividend behind the 277 and repeat the process: 2771 / 854

Advancing to step 5:
2771 divided by 854 is 3 with a remainder of 209.
Put 3 as the next digit of the answer. 
Result so far: 63.0
If we subtract 2562 from 2771, we get 209.
Include the next digit (4) from the dividend after 209, then repeat: 2094 / 854

Let's proceed to step 6:
2094 divided by 854 is 2 with a remainder of 386.
Use 2 as the next digit of our solution. 
Result so far: 632.0
Subtracting 1708 from 2094 leaves us with 386.
Grab the next digit (2) from the dividend, add it to 386, then carry on: 3862 / 854

Let's proceed to step 7:
The number 854 fits into 3862 4 times, leaving a remainder of 446.
Use 4 as the next digit of our solution. 
Result so far: 6324.0
Subtracting 3416 from 3862 leaves us with 446.
Append the next digit (6) from the dividend to 446 and continue with: 4466 / 854

Advancing to step 8:
The number 854 fits into 4466 5 times, leaving a remainder of 196.
Put 5 as the next digit of the answer. 
Result so far: 63245.0
Subtract 4270 from 4466 to get 196.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1960, and continue the process.

On to step 9:
854 goes into 1960 2 times with a remainder of 252.
The next digit of our result is 2. 
Result so far: 63245.2
If we subtract 1708 from 1960, we get 252.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2520, and continue the process.

Advancing to step 10:
2520 divided by 854 is 2 with a remainder of 812.
Use 2 as the next digit of our solution. 
Result so far: 63245.22
Subtract 1708 from 2520 to get 812.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8120, and continue the process.

The quotient of the division is 63245.22, and the remainder is 0.812.