54260547 ÷ 135 
We want to divide 54260547 by 135.

Moving on to step 1:
135 can be fit into 5 0 times, resulting in a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 135

Moving on to step 2:
135 can be fit into 54 0 times, resulting in a remainder of 54.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 54, we end up with 54.
Fetch the next digit (2) from the dividend, attach it to 54 and continue: 542 / 135

On to step 3:
542 divided by 135 is 4 with a remainder of 2.
The next digit of our result is 4. 
Result so far: 4.0
If we subtract 540 from 542, we get 2.
Append the next digit (6) from the dividend to 2 and continue with: 26 / 135

Let's proceed to step 4:
If we divide 26 by 135, we get 0 and a remainder of 26.
The next digit of our result is 0. 
Result so far: 40.0
If we take 0 away from 26, we end up with 26.
Append the next digit (0) from the dividend to 26 and continue with: 260 / 135

Advancing to step 5:
When dividing 260 by 135, we get 1 with a remainder of 125.
The next digit of our result is 1. 
Result so far: 401.0
The remainder is 125 after subtracting 135 from 260.
Bring next digit (5) of the dividend behind the 125 and repeat the process: 1255 / 135

Let's proceed to step 6:
135 can be fit into 1255 9 times, resulting in a remainder of 40.
The next digit of our result is 9. 
Result so far: 4019.0
Subtracting 1215 from 1255 leaves us with 40.
Append the next digit (4) from the dividend to 40 and continue with: 404 / 135

Advancing to step 7:
When dividing 404 by 135, we get 2 with a remainder of 134.
Use 2 as the next digit of our solution. 
Result so far: 40192.0
The remainder is 134 after subtracting 270 from 404.
Bring next digit (7) of the dividend behind the 134 and repeat the process: 1347 / 135

Advancing to step 8:
135 goes into 1347 9 times with a remainder of 132.
The number 9 becomes the next digit in our result. 
Result so far: 401929.0
Subtracting 1215 from 1347 leaves us with 132.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1320, and continue the process.

Moving on to step 9:
If we divide 1320 by 135, we get 9 and a remainder of 105.
The number 9 becomes the next digit in our result. 
Result so far: 401929.9
Deduct 1215 from 1320 and we're left with 105.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1050, and continue the process.

Moving on to step 10:
The number 135 fits into 1050 7 times, leaving a remainder of 105.
The number 7 becomes the next digit in our result. 
Result so far: 401929.97
If we subtract 945 from 1050, we get 105.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1050, and continue the process.

Moving on to step 11:
The number 135 fits into 1050 7 times, leaving a remainder of 105.
Record the quotient 7 as the next digit in the result. 
Result so far: 401929.977
Deduct 945 from 1050 and we're left with 105.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1050, and continue the process.

The final result is 401929.977 with a remainder of 0.0105.