We look at the division of 55139004 by 191 
We're looking to find how many times 191 goes into 55139004.

Going ahead to step 1:
191 can be fit into 5 0 times, resulting in a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Append the next digit (5) from the dividend to 5 and continue with: 55 / 191

Step 2:
55 divided by 191 is 0 with a remainder of 55.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 55 to get 55.
Include the next digit (1) from the dividend after 55, then repeat: 551 / 191

Step 3:
191 goes into 551 2 times with a remainder of 169.
The next digit of our result is 2. 
Result so far: 2.0
If we take 382 away from 551, we end up with 169.
Take the next digit (3) from the dividend and append it to 169, then repeat: 1693 / 191

Let's proceed to step 4:
The number 191 fits into 1693 8 times, leaving a remainder of 165.
Write down 8 as next digit of the result. 
Result so far: 28.0
Deduct 1528 from 1693 and we're left with 165.
Fetch the next digit (9) from the dividend, attach it to 165 and continue: 1659 / 191

Moving on to step 5:
191 can be fit into 1659 8 times, resulting in a remainder of 131.
The number 8 becomes the next digit in our result. 
Result so far: 288.0
The remainder is 131 after subtracting 1528 from 1659.
Take the next digit (0) from the dividend and append it to 131, then repeat: 1310 / 191

On to step 6:
When dividing 1310 by 191, we get 6 with a remainder of 164.
Record the quotient 6 as the next digit in the result. 
Result so far: 2886.0
If we take 1146 away from 1310, we end up with 164.
Bring next digit (0) of the dividend behind the 164 and repeat the process: 1640 / 191

On to step 7:
When dividing 1640 by 191, we get 8 with a remainder of 112.
The number 8 becomes the next digit in our result. 
Result so far: 28868.0
The remainder is 112 after subtracting 1528 from 1640.
Grab the next digit (4) from the dividend, add it to 112, then carry on: 1124 / 191

Let's proceed to step 8:
The number 191 fits into 1124 5 times, leaving a remainder of 169.
Write down 5 as next digit of the result. 
Result so far: 288685.0
Subtracting 955 from 1124 leaves us with 169.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1690, and continue the process.

Advancing to step 9:
The number 191 fits into 1690 8 times, leaving a remainder of 162.
Write down 8 as next digit of the result. 
Result so far: 288685.8
If we take 1528 away from 1690, we end up with 162.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1620, and continue the process.

Advancing to step 10:
If we divide 1620 by 191, we get 8 and a remainder of 92.
Put 8 as the next digit of the answer. 
Result so far: 288685.88
Deduct 1528 from 1620 and we're left with 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

The final result is 288685.88 with a remainder of 0.092.