54640208 ÷ 261 
We're looking to find how many times 261 goes into 54640208.

Step 1:
The number 261 fits into 5 0 times, leaving a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 261

Moving on to step 2:
261 goes into 54 0 times with a remainder of 54.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 54 leaves us with 54.
Grab the next digit (6) from the dividend, add it to 54, then carry on: 546 / 261

Step 3:
261 can be fit into 546 2 times, resulting in a remainder of 24.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtract 522 from 546 to get 24.
Bring next digit (4) of the dividend behind the 24 and repeat the process: 244 / 261

Going ahead to step 4:
If we divide 244 by 261, we get 0 and a remainder of 244.
Write down 0 as next digit of the result. 
Result so far: 20.0
If we subtract 0 from 244, we get 244.
Include the next digit (0) from the dividend after 244, then repeat: 2440 / 261

Let's proceed to step 5:
261 goes into 2440 9 times with a remainder of 91.
Use 9 as the next digit of our solution. 
Result so far: 209.0
Subtract 2349 from 2440 to get 91.
Grab the next digit (2) from the dividend, add it to 91, then carry on: 912 / 261

Moving on to step 6:
The number 261 fits into 912 3 times, leaving a remainder of 129.
Use 3 as the next digit of our solution. 
Result so far: 2093.0
Deduct 783 from 912 and we're left with 129.
Include the next digit (0) from the dividend after 129, then repeat: 1290 / 261

On to step 7:
261 can be fit into 1290 4 times, resulting in a remainder of 246.
Use 4 as the next digit of our solution. 
Result so far: 20934.0
Deduct 1044 from 1290 and we're left with 246.
Take the next digit (8) from the dividend and append it to 246, then repeat: 2468 / 261

Going ahead to step 8:
261 goes into 2468 9 times with a remainder of 119.
Use 9 as the next digit of our solution. 
Result so far: 209349.0
If we take 2349 away from 2468, we end up with 119.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1190, and continue the process.

On to step 9:
When dividing 1190 by 261, we get 4 with a remainder of 146.
Write down 4 as next digit of the result. 
Result so far: 209349.4
Subtracting 1044 from 1190 leaves us 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.

Moving on to step 10:
If we divide 1460 by 261, we get 5 and a remainder of 155.
Use 5 as the next digit of our solution. 
Result so far: 209349.45
The remainder is 155 after subtracting 1305 from 1460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1550, and continue the process.

Moving on to step 11:
The number 261 fits into 1550 5 times, leaving a remainder of 245.
Write down 5 as next digit of the result. 
Result so far: 209349.455
The remainder is 245 after subtracting 1305 from 1550.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2450, and continue the process.

In conclusion, the division gives 209349.455 with a balance of 0.0245.