Let's divide 54312047 by 748
We're looking to find how many times 748 goes into 54312047.

Step 1:
When dividing 5 by 748, we get 0 with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 748

Going ahead to step 2:
748 can be fit into 54 0 times, resulting in a remainder of 54.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 54 leaves us with 54.
Include the next digit (3) from the dividend after 54, then repeat: 543 / 748

Step 3:
748 can be fit into 543 0 times, resulting in a remainder of 543.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 543 leaves us with 543.
Append the next digit (1) from the dividend to 543 and continue with: 5431 / 748

Let's proceed to step 4:
When dividing 5431 by 748, we get 7 with a remainder of 195.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
If we take 5236 away from 5431, we end up with 195.
Append the next digit (2) from the dividend to 195 and continue with: 1952 / 748

On to step 5:
When dividing 1952 by 748, we get 2 with a remainder of 456.
Record the quotient 2 as the next digit in the result. 
Result so far: 72.0
If we take 1496 away from 1952, we end up with 456.
Append the next digit (0) from the dividend to 456 and continue with: 4560 / 748

On to step 6:
4560 divided by 748 is 6 with a remainder of 72.
Record the quotient 6 as the next digit in the result. 
Result so far: 726.0
The remainder is 72 after subtracting 4488 from 4560.
Append the next digit (4) from the dividend to 72 and continue with: 724 / 748

Going ahead to step 7:
If we divide 724 by 748, we get 0 and a remainder of 724.
The number 0 becomes the next digit in our result. 
Result so far: 7260.0
If we take 0 away from 724, we end up with 724.
Take the next digit (7) from the dividend and append it to 724, then repeat: 7247 / 748

Going ahead to step 8:
When dividing 7247 by 748, we get 9 with a remainder of 515.
Put 9 as the next digit of the answer. 
Result so far: 72609.0
If we take 6732 away from 7247, we end up with 515.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5150, and continue the process.

On to step 9:
When dividing 5150 by 748, we get 6 with a remainder of 662.
Use 6 as the next digit of our solution. 
Result so far: 72609.6
The remainder is 662 after subtracting 4488 from 5150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6620, and continue the process.

Moving on to step 10:
6620 divided by 748 is 8 with a remainder of 636.
Record the quotient 8 as the next digit in the result. 
Result so far: 72609.68
Subtracting 5984 from 6620 leaves us with 636.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6360, and continue the process.

Advancing to step 11:
748 can be fit into 6360 8 times, resulting in a remainder of 376.
Put 8 as the next digit of the answer. 
Result so far: 72609.688
The remainder is 376 after subtracting 5984 from 6360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3760, and continue the process.

The final outcome is 72609.688, with a leftover of 0.0376.