We're dividing 54237107 by 261 
Our goal is to divide 54237107 by 261.

Advancing to step 1:
The number 261 fits into 5 0 times, leaving a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 261

Going ahead to step 2:
If we divide 54 by 261, we get 0 and a remainder of 54.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 54 to get 54.
Bring next digit (2) of the dividend behind the 54 and repeat the process: 542 / 261

Let's proceed to step 3:
542 divided by 261 is 2 with a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 522 from 542 and we're left with 20.
Fetch the next digit (3) from the dividend, attach it to 20 and continue: 203 / 261

Step 4:
The number 261 fits into 203 0 times, leaving a remainder of 203.
Use 0 as the next digit of our solution. 
Result so far: 20.0
If we subtract 0 from 203, we get 203.
Take the next digit (7) from the dividend and append it to 203, then repeat: 2037 / 261

Advancing to step 5:
261 can be fit into 2037 7 times, resulting in a remainder of 210.
Use 7 as the next digit of our solution. 
Result so far: 207.0
Deduct 1827 from 2037 and we're left with 210.
Take the next digit (1) from the dividend and append it to 210, then repeat: 2101 / 261

On to step 6:
If we divide 2101 by 261, we get 8 and a remainder of 13.
Use 8 as the next digit of our solution. 
Result so far: 2078.0
The remainder is 13 after subtracting 2088 from 2101.
Take the next digit (0) from the dividend and append it to 13, then repeat: 130 / 261

Going ahead to step 7:
261 can be fit into 130 0 times, resulting in a remainder of 130.
Use 0 as the next digit of our solution. 
Result so far: 20780.0
Deduct 0 from 130 and we're left with 130.
Grab the next digit (7) from the dividend, add it to 130, then carry on: 1307 / 261

Let's proceed to step 8:
261 goes into 1307 5 times with a remainder of 2.
The next digit of our result is 5. 
Result so far: 207805.0
If we take 1305 away from 1307, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 9:
If we divide 20 by 261, we get 0 and a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 207805.0
Subtracting 0 from 20 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 10:
261 goes into 200 0 times with a remainder of 200.
The next digit of our result is 0. 
Result so far: 207805.0
If we subtract 0 from 200, we get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

The final outcome is 207805.0, with a leftover of 0.2.