54090614 ÷ 426 
We want to figure out the number of times 54090614 can be divided by 426.

On to step 1:
426 can be fit into 5 0 times, resulting in a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 426

Moving on to step 2:
The number 426 fits into 54 0 times, leaving a remainder of 54.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 54 and we're left with 54.
Include the next digit (0) from the dividend after 54, then repeat: 540 / 426

Step 3:
If we divide 540 by 426, we get 1 and a remainder of 114.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 426 from 540, we get 114.
Append the next digit (9) from the dividend to 114 and continue with: 1149 / 426

Going ahead to step 4:
The number 426 fits into 1149 2 times, leaving a remainder of 297.
Write down 2 as next digit of the result. 
Result so far: 12.0
Deduct 852 from 1149 and we're left with 297.
Fetch the next digit (0) from the dividend, attach it to 297 and continue: 2970 / 426

On to step 5:
The number 426 fits into 2970 6 times, leaving a remainder of 414.
Use 6 as the next digit of our solution. 
Result so far: 126.0
If we subtract 2556 from 2970, we get 414.
Take the next digit (6) from the dividend and append it to 414, then repeat: 4146 / 426

On to step 6:
If we divide 4146 by 426, we get 9 and a remainder of 312.
The number 9 becomes the next digit in our result. 
Result so far: 1269.0
Subtract 3834 from 4146 to get 312.
Fetch the next digit (1) from the dividend, attach it to 312 and continue: 3121 / 426

Let's proceed to step 7:
3121 divided by 426 is 7 with a remainder of 139.
The number 7 becomes the next digit in our result. 
Result so far: 12697.0
Subtracting 2982 from 3121 leaves us with 139.
Include the next digit (4) from the dividend after 139, then repeat: 1394 / 426

On to step 8:
When dividing 1394 by 426, we get 3 with a remainder of 116.
The next digit of our result is 3. 
Result so far: 126973.0
Subtracting 1278 from 1394 leaves us with 116.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

Advancing to step 9:
The number 426 fits into 1160 2 times, leaving a remainder of 308.
The next digit of our result is 2. 
Result so far: 126973.2
The remainder is 308 after subtracting 852 from 1160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3080, and continue the process.

Advancing to step 10:
426 can be fit into 3080 7 times, resulting in a remainder of 98.
The number 7 becomes the next digit in our result. 
Result so far: 126973.27
The remainder is 98 after subtracting 2982 from 3080.
Since there are no more digits in the dividend, we add a zero to the remainder making it 980, and continue the process.

Let's proceed to step 11:
If we divide 980 by 426, we get 2 and a remainder of 128.
Record the quotient 2 as the next digit in the result. 
Result so far: 126973.272
Subtract 852 from 980 to get 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

On to step 12:
The number 426 fits into 1280 3 times, leaving a remainder of 2.
The next digit of our result is 3. 
Result so far: 126973.2723
If we subtract 1278 from 1280, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 13:
If we divide 20 by 426, we get 0 and a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 126973.2723
If we take 0 away from 20, we end up 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.

On to step 14:
The number 426 fits into 200 0 times, leaving a remainder of 200.
Put 0 as the next digit of the answer. 
Result so far: 126973.2723
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.

After the division, we end up with 126973.2723 and a remainder of 2e-05.