54438811 divided by 476 
We want to figure out the number of times 54438811 can be divided by 476.

Advancing to step 1:
If we divide 5 by 476, we get 0 and a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 476

Let's proceed to step 2:
54 divided by 476 is 0 with a remainder of 54.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 54, we end up with 54.
Grab the next digit (4) from the dividend, add it to 54, then carry on: 544 / 476

Going ahead to step 3:
The number 476 fits into 544 1 times, leaving a remainder of 68.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 476 from 544 to get 68.
Grab the next digit (3) from the dividend, add it to 68, then carry on: 683 / 476

Advancing to step 4:
When dividing 683 by 476, we get 1 with a remainder of 207.
Write down 1 as next digit of the result. 
Result so far: 11.0
If we take 476 away from 683, we end up with 207.
Include the next digit (8) from the dividend after 207, then repeat: 2078 / 476

Let's proceed to step 5:
The number 476 fits into 2078 4 times, leaving a remainder of 174.
Use 4 as the next digit of our solution. 
Result so far: 114.0
Deduct 1904 from 2078 and we're left with 174.
Take the next digit (8) from the dividend and append it to 174, then repeat: 1748 / 476

Let's proceed to step 6:
If we divide 1748 by 476, we get 3 and a remainder of 320.
The number 3 becomes the next digit in our result. 
Result so far: 1143.0
If we subtract 1428 from 1748, we get 320.
Append the next digit (1) from the dividend to 320 and continue with: 3201 / 476

Advancing to step 7:
If we divide 3201 by 476, we get 6 and a remainder of 345.
The next digit of our result is 6. 
Result so far: 11436.0
Deduct 2856 from 3201 and we're left with 345.
Append the next digit (1) from the dividend to 345 and continue with: 3451 / 476

Advancing to step 8:
3451 divided by 476 is 7 with a remainder of 119.
Put 7 as the next digit of the answer. 
Result so far: 114367.0
The remainder is 119 after subtracting 3332 from 3451.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1190, and continue the process.

Going ahead to step 9:
When dividing 1190 by 476, we get 2 with a remainder of 238.
Record the quotient 2 as the next digit in the result. 
Result so far: 114367.2
Subtract 952 from 1190 to get 238.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2380, and continue the process.

On to step 10:
The number 476 fits into 2380 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 114367.25
Subtracting 2380 from 2380 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 11:
0 divided by 476 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 114367.25
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 12:
The number 476 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 114367.25
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 114367.25 with a remainder of 0.0.