We look at the division of 54683682 by 261 
Let's see how many times 261 fits into 54683682.

Going ahead to step 1:
If we divide 5 by 261, we get 0 and a remainder of 5.
Write down 0 as next digit of 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 / 261

Let's proceed to step 2:
261 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
If we subtract 0 from 54, we get 54.
Append the next digit (6) from the dividend to 54 and continue with: 546 / 261

Step 3:
546 divided by 261 is 2 with a remainder of 24.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtracting 522 from 546 leaves us with 24.
Append the next digit (8) from the dividend to 24 and continue with: 248 / 261

Moving on to step 4:
248 divided by 261 is 0 with a remainder of 248.
Use 0 as the next digit of our solution. 
Result so far: 20.0
If we take 0 away from 248, we end up with 248.
Include the next digit (3) from the dividend after 248, then repeat: 2483 / 261

Advancing to step 5:
When dividing 2483 by 261, we get 9 with a remainder of 134.
The number 9 becomes the next digit in our result. 
Result so far: 209.0
Deduct 2349 from 2483 and we're left with 134.
Grab the next digit (6) from the dividend, add it to 134, then carry on: 1346 / 261

On to step 6:
261 can be fit into 1346 5 times, resulting in a remainder of 41.
Record the quotient 5 as the next digit in the result. 
Result so far: 2095.0
If we subtract 1305 from 1346, we get 41.
Fetch the next digit (8) from the dividend, attach it to 41 and continue: 418 / 261

Going ahead to step 7:
418 divided by 261 is 1 with a remainder of 157.
The next digit of our result is 1. 
Result so far: 20951.0
The remainder is 157 after subtracting 261 from 418.
Append the next digit (2) from the dividend to 157 and continue with: 1572 / 261

Step 8:
261 goes into 1572 6 times with a remainder of 6.
Write down 6 as next digit of the result. 
Result so far: 209516.0
If we take 1566 away from 1572, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 9:
The number 261 fits into 60 0 times, leaving a remainder of 60.
Put 0 as the next digit of the answer. 
Result so far: 209516.0
Subtract 0 from 60 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Let's proceed to step 10:
When dividing 600 by 261, we get 2 with a remainder of 78.
The number 2 becomes the next digit in our result. 
Result so far: 209516.02
If we subtract 522 from 600, we get 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Going ahead to step 11:
When dividing 780 by 261, we get 2 with a remainder of 258.
Put 2 as the next digit of the answer. 
Result so far: 209516.022
Subtract 522 from 780 to get 258.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2580, and continue the process.

The final outcome is 209516.022, with a leftover of 0.0258.