We look at the division of 44932209 by 54 
We want to figure out the number of times 44932209 can be divided by 54.

Step 1:
The number 54 fits into 4 0 times, leaving a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Include the next digit (4) from the dividend after 4, then repeat: 44 / 54

Advancing to step 2:
The number 54 fits into 44 0 times, leaving a remainder of 44.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 44 and we're left with 44.
Fetch the next digit (9) from the dividend, attach it to 44 and continue: 449 / 54

On to step 3:
449 divided by 54 is 8 with a remainder of 17.
Use 8 as the next digit of our solution. 
Result so far: 8.0
Subtract 432 from 449 to get 17.
Include the next digit (3) from the dividend after 17, then repeat: 173 / 54

Going ahead to step 4:
54 can be fit into 173 3 times, resulting in a remainder of 11.
The number 3 becomes the next digit in our result. 
Result so far: 83.0
The remainder is 11 after subtracting 162 from 173.
Bring next digit (2) of the dividend behind the 11 and repeat the process: 112 / 54

Step 5:
When dividing 112 by 54, we get 2 with a remainder of 4.
Record the quotient 2 as the next digit in the result. 
Result so far: 832.0
The remainder is 4 after subtracting 108 from 112.
Bring next digit (2) of the dividend behind the 4 and repeat the process: 42 / 54

On to step 6:
42 divided by 54 is 0 with a remainder of 42.
Record the quotient 0 as the next digit in the result. 
Result so far: 8320.0
If we subtract 0 from 42, we get 42.
Take the next digit (0) from the dividend and append it to 42, then repeat: 420 / 54

On to step 7:
54 can be fit into 420 7 times, resulting in a remainder of 42.
Write down 7 as next digit of the result. 
Result so far: 83207.0
If we take 378 away from 420, we end up with 42.
Bring next digit (9) of the dividend behind the 42 and repeat the process: 429 / 54

Let's proceed to step 8:
The number 54 fits into 429 7 times, leaving a remainder of 51.
Write down 7 as next digit of the result. 
Result so far: 832077.0
Subtract 378 from 429 to get 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Moving on to step 9:
54 goes into 510 9 times with a remainder of 24.
The next digit of our result is 9. 
Result so far: 832077.9
If we take 486 away from 510, 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.

On to step 10:
The number 54 fits into 240 4 times, leaving a remainder of 24.
Use 4 as the next digit of our solution. 
Result so far: 832077.94
If we subtract 216 from 240, we get 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 11:
If we divide 240 by 54, we get 4 and a remainder of 24.
Put 4 as the next digit of the answer. 
Result so far: 832077.944
Subtract 216 from 240 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Our division results in 832077.944 with a remaining 0.0024.