We're dividing 54011995 by 239 
Our goal is to divide 54011995 by 239.

Advancing to step 1:
If we divide 5 by 239, we get 0 and a remainder of 5.
Use 0 as the next digit of our solution. 
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 / 239

Going ahead to step 2:
239 goes into 54 0 times with a remainder of 54.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 54 to get 54.
Include the next digit (0) from the dividend after 54, then repeat: 540 / 239

On to step 3:
If we divide 540 by 239, we get 2 and a remainder of 62.
The next digit of our result is 2. 
Result so far: 2.0
The remainder is 62 after subtracting 478 from 540.
Grab the next digit (1) from the dividend, add it to 62, then carry on: 621 / 239

On to step 4:
239 goes into 621 2 times with a remainder of 143.
Record the quotient 2 as the next digit in the result. 
Result so far: 22.0
Subtracting 478 from 621 leaves us with 143.
Grab the next digit (1) from the dividend, add it to 143, then carry on: 1431 / 239

Step 5:
239 goes into 1431 5 times with a remainder of 236.
The next digit of our result is 5. 
Result so far: 225.0
If we take 1195 away from 1431, we end up with 236.
Append the next digit (9) from the dividend to 236 and continue with: 2369 / 239

Moving on to step 6:
239 can be fit into 2369 9 times, resulting in a remainder of 218.
The next digit of our result is 9. 
Result so far: 2259.0
Subtract 2151 from 2369 to get 218.
Take the next digit (9) from the dividend and append it to 218, then repeat: 2189 / 239

Moving on to step 7:
The number 239 fits into 2189 9 times, leaving a remainder of 38.
The number 9 becomes the next digit in our result. 
Result so far: 22599.0
Subtract 2151 from 2189 to get 38.
Fetch the next digit (5) from the dividend, attach it to 38 and continue: 385 / 239

Moving on to step 8:
If we divide 385 by 239, we get 1 and a remainder of 146.
Write down 1 as next digit of the result. 
Result so far: 225991.0
Deduct 239 from 385 and we're left with 146.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1460, and continue the process.

On to step 9:
When dividing 1460 by 239, we get 6 with a remainder of 26.
The next digit of our result is 6. 
Result so far: 225991.6
If we take 1434 away from 1460, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 10:
When dividing 260 by 239, we get 1 with a remainder of 21.
Write down 1 as next digit of the result. 
Result so far: 225991.61
Subtract 239 from 260 to get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Going ahead to step 11:
239 can be fit into 210 0 times, resulting in a remainder of 210.
Use 0 as the next digit of our solution. 
Result so far: 225991.61
Deduct 0 from 210 and we're left with 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

On to step 12:
2100 divided by 239 is 8 with a remainder of 188.
Put 8 as the next digit of the answer. 
Result so far: 225991.6108
If we subtract 1912 from 2100, we get 188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

Step 13:
1880 divided by 239 is 7 with a remainder of 207.
The number 7 becomes the next digit in our result. 
Result so far: 225991.61087
Deduct 1673 from 1880 and we're left with 207.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2070, and continue the process.

Moving on to step 14:
239 goes into 2070 8 times with a remainder of 158.
The next digit of our result is 8. 
Result so far: 225991.610878
Subtract 1912 from 2070 to get 158.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1580, and continue the process.

Advancing to step 15:
When dividing 1580 by 239, we get 6 with a remainder of 146.
The number 6 becomes the next digit in our result. 
Result so far: 225991.6108786
Subtract 1434 from 1580 to get 146.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1460, and continue the process.

Let's proceed to step 16:
1460 divided by 239 is 6 with a remainder of 26.
Put 6 as the next digit of the answer. 
Result so far: 225991.61087866
Deduct 1434 from 1460 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

In conclusion, the division gives 225991.61087866 with a balance of 2.6e-08.