We look at the division of 54278170 by 521 
Our goal is to divide 54278170 by 521.

Moving on to step 1:
When dividing 5 by 521, we get 0 with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 521

Going ahead to step 2:
521 can be fit into 54 0 times, resulting in a remainder of 54.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 54 leaves us with 54.
Include the next digit (2) from the dividend after 54, then repeat: 542 / 521

Going ahead to step 3:
The number 521 fits into 542 1 times, leaving a remainder of 21.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 521 away from 542, we end up with 21.
Include the next digit (7) from the dividend after 21, then repeat: 217 / 521

Let's proceed to step 4:
521 can be fit into 217 0 times, resulting in a remainder of 217.
Write down 0 as next digit of the result. 
Result so far: 10.0
Subtract 0 from 217 to get 217.
Bring next digit (8) of the dividend behind the 217 and repeat the process: 2178 / 521

Let's proceed to step 5:
521 can be fit into 2178 4 times, resulting in a remainder of 94.
The next digit of our result is 4. 
Result so far: 104.0
If we subtract 2084 from 2178, we get 94.
Append the next digit (1) from the dividend to 94 and continue with: 941 / 521

On to step 6:
If we divide 941 by 521, we get 1 and a remainder of 420.
The next digit of our result is 1. 
Result so far: 1041.0
Subtracting 521 from 941 leaves us with 420.
Grab the next digit (7) from the dividend, add it to 420, then carry on: 4207 / 521

Advancing to step 7:
521 can be fit into 4207 8 times, resulting in a remainder of 39.
The number 8 becomes the next digit in our result. 
Result so far: 10418.0
The remainder is 39 after subtracting 4168 from 4207.
Take the next digit (0) from the dividend and append it to 39, then repeat: 390 / 521

Advancing to step 8:
If we divide 390 by 521, we get 0 and a remainder of 390.
The next digit of our result is 0. 
Result so far: 104180.0
Subtract 0 from 390 to get 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3900, and continue the process.

Moving on to step 9:
The number 521 fits into 3900 7 times, leaving a remainder of 253.
Use 7 as the next digit of our solution. 
Result so far: 104180.7
If we take 3647 away from 3900, we end up with 253.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2530, and continue the process.

Going ahead to step 10:
2530 divided by 521 is 4 with a remainder of 446.
Record the quotient 4 as the next digit in the result. 
Result so far: 104180.74
The remainder is 446 after subtracting 2084 from 2530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4460, and continue the process.

Advancing to step 11:
If we divide 4460 by 521, we get 8 and a remainder of 292.
Use 8 as the next digit of our solution. 
Result so far: 104180.748
Subtracting 4168 from 4460 leaves us with 292.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2920, and continue the process.

Going ahead to step 12:
When dividing 2920 by 521, we get 5 with a remainder of 315.
Record the quotient 5 as the next digit in the result. 
Result so far: 104180.7485
If we subtract 2605 from 2920, we get 315.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3150, and continue the process.

Let's proceed to step 13:
If we divide 3150 by 521, we get 6 and a remainder of 24.
Use 6 as the next digit of our solution. 
Result so far: 104180.74856
If we take 3126 away from 3150, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 14:
The number 521 fits into 240 0 times, leaving a remainder of 240.
Use 0 as the next digit of our solution. 
Result so far: 104180.74856
Deduct 0 from 240 and we're left with 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Going ahead to step 15:
The number 521 fits into 2400 4 times, leaving a remainder of 316.
Use 4 as the next digit of our solution. 
Result so far: 104180.7485604
Subtracting 2084 from 2400 leaves us with 316.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3160, and continue the process.

Moving on to step 16:
When dividing 3160 by 521, we get 6 with a remainder of 34.
The number 6 becomes the next digit in our result. 
Result so far: 104180.74856046
The remainder is 34 after subtracting 3126 from 3160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

After the division, we end up with 104180.74856046 and a remainder of 3.4e-08.