54400427 ÷ 432 
We want to figure out the number of times 54400427 can be divided by 432.

Let's proceed to step 1:
The number 432 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.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 432

Step 2:
The number 432 fits into 54 0 times, leaving a remainder of 54.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 54 after subtracting 0 from 54.
Append the next digit (4) from the dividend to 54 and continue with: 544 / 432

Step 3:
432 can be fit into 544 1 times, resulting in a remainder of 112.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 432 away from 544, we end up with 112.
Take the next digit (0) from the dividend and append it to 112, then repeat: 1120 / 432

Step 4:
432 can be fit into 1120 2 times, resulting in a remainder of 256.
Use 2 as the next digit of our solution. 
Result so far: 12.0
Deduct 864 from 1120 and we're left with 256.
Bring next digit (0) of the dividend behind the 256 and repeat the process: 2560 / 432

On to step 5:
When dividing 2560 by 432, we get 5 with a remainder of 400.
The next digit of our result is 5. 
Result so far: 125.0
Deduct 2160 from 2560 and we're left with 400.
Fetch the next digit (4) from the dividend, attach it to 400 and continue: 4004 / 432

Step 6:
432 goes into 4004 9 times with a remainder of 116.
The next digit of our result is 9. 
Result so far: 1259.0
Subtract 3888 from 4004 to get 116.
Include the next digit (2) from the dividend after 116, then repeat: 1162 / 432

Step 7:
432 can be fit into 1162 2 times, resulting in a remainder of 298.
Record the quotient 2 as the next digit in the result. 
Result so far: 12592.0
The remainder is 298 after subtracting 864 from 1162.
Take the next digit (7) from the dividend and append it to 298, then repeat: 2987 / 432

Moving on to step 8:
432 can be fit into 2987 6 times, resulting in a remainder of 395.
Record the quotient 6 as the next digit in the result. 
Result so far: 125926.0
Subtracting 2592 from 2987 leaves us with 395.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3950, and continue the process.

Going ahead to step 9:
432 can be fit into 3950 9 times, resulting in a remainder of 62.
Record the quotient 9 as the next digit in the result. 
Result so far: 125926.9
Subtract 3888 from 3950 to get 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Going ahead to step 10:
432 can be fit into 620 1 times, resulting in a remainder of 188.
Use 1 as the next digit of our solution. 
Result so far: 125926.91
If we take 432 away from 620, we end up with 188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

Moving on to step 11:
When dividing 1880 by 432, we get 4 with a remainder of 152.
The number 4 becomes the next digit in our result. 
Result so far: 125926.914
The remainder is 152 after subtracting 1728 from 1880.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1520, and continue the process.

Going ahead to step 12:
If we divide 1520 by 432, we get 3 and a remainder of 224.
The next digit of our result is 3. 
Result so far: 125926.9143
If we take 1296 away from 1520, we end up with 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

Advancing to step 13:
The number 432 fits into 2240 5 times, leaving a remainder of 80.
Use 5 as the next digit of our solution. 
Result so far: 125926.91435
If we subtract 2160 from 2240, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

On to step 14:
800 divided by 432 is 1 with a remainder of 368.
Record the quotient 1 as the next digit in the result. 
Result so far: 125926.914351
If we subtract 432 from 800, we get 368.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3680, and continue the process.

Advancing to step 15:
The number 432 fits into 3680 8 times, leaving a remainder of 224.
Put 8 as the next digit of the answer. 
Result so far: 125926.9143518
The remainder is 224 after subtracting 3456 from 3680.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

Advancing to step 16:
2240 divided by 432 is 5 with a remainder of 80.
Use 5 as the next digit of our solution. 
Result so far: 125926.91435185
Deduct 2160 from 2240 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

The final result is 125926.91435185 with a remainder of 8e-08.