We divide 54723291 by 172
We want to divide 54723291 by 172.

Let's proceed to step 1:
If we divide 5 by 172, we get 0 and a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 172

Advancing to step 2:
If we divide 54 by 172, we get 0 and a remainder of 54.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 54 and we're left with 54.
Append the next digit (7) from the dividend to 54 and continue with: 547 / 172

On to step 3:
When dividing 547 by 172, we get 3 with a remainder of 31.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
If we subtract 516 from 547, we get 31.
Grab the next digit (2) from the dividend, add it to 31, then carry on: 312 / 172

Going ahead to step 4:
When dividing 312 by 172, we get 1 with a remainder of 140.
Use 1 as the next digit of our solution. 
Result so far: 31.0
Deduct 172 from 312 and we're left with 140.
Grab the next digit (3) from the dividend, add it to 140, then carry on: 1403 / 172

Step 5:
The number 172 fits into 1403 8 times, leaving a remainder of 27.
Put 8 as the next digit of the answer. 
Result so far: 318.0
Subtract 1376 from 1403 to get 27.
Take the next digit (2) from the dividend and append it to 27, then repeat: 272 / 172

Advancing to step 6:
When dividing 272 by 172, we get 1 with a remainder of 100.
Record the quotient 1 as the next digit in the result. 
Result so far: 3181.0
The remainder is 100 after subtracting 172 from 272.
Fetch the next digit (9) from the dividend, attach it to 100 and continue: 1009 / 172

Let's proceed to step 7:
172 can be fit into 1009 5 times, resulting in a remainder of 149.
Put 5 as the next digit of the answer. 
Result so far: 31815.0
The remainder is 149 after subtracting 860 from 1009.
Include the next digit (1) from the dividend after 149, then repeat: 1491 / 172

Let's proceed to step 8:
The number 172 fits into 1491 8 times, leaving a remainder of 115.
Put 8 as the next digit of the answer. 
Result so far: 318158.0
The remainder is 115 after subtracting 1376 from 1491.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1150, and continue the process.

Let's proceed to step 9:
172 goes into 1150 6 times with a remainder of 118.
The next digit of our result is 6. 
Result so far: 318158.6
Subtracting 1032 from 1150 leaves us with 118.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1180, and continue the process.

Step 10:
The number 172 fits into 1180 6 times, leaving a remainder of 148.
The next digit of our result is 6. 
Result so far: 318158.66
The remainder is 148 after subtracting 1032 from 1180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1480, and continue the process.

The final result is 318158.66 with a remainder of 0.148.