We're dividing 54096971 by 287 
Let's see how many times 287 fits into 54096971.

Moving on to step 1:
If we divide 5 by 287, we get 0 and a remainder of 5.
Use 0 as the next digit of our solution. 
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 / 287

On to step 2:
When dividing 54 by 287, we get 0 with a remainder of 54.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 54 leaves us with 54.
Bring next digit (0) of the dividend behind the 54 and repeat the process: 540 / 287

Going ahead to step 3:
When dividing 540 by 287, we get 1 with a remainder of 253.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 287 from 540 and we're left with 253.
Append the next digit (9) from the dividend to 253 and continue with: 2539 / 287

On to step 4:
287 goes into 2539 8 times with a remainder of 243.
Use 8 as the next digit of our solution. 
Result so far: 18.0
If we take 2296 away from 2539, we end up with 243.
Append the next digit (6) from the dividend to 243 and continue with: 2436 / 287

Moving on to step 5:
287 goes into 2436 8 times with a remainder of 140.
The number 8 becomes the next digit in our result. 
Result so far: 188.0
If we take 2296 away from 2436, we end up with 140.
Include the next digit (9) from the dividend after 140, then repeat: 1409 / 287

Advancing to step 6:
The number 287 fits into 1409 4 times, leaving a remainder of 261.
The number 4 becomes the next digit in our result. 
Result so far: 1884.0
If we subtract 1148 from 1409, we get 261.
Grab the next digit (7) from the dividend, add it to 261, then carry on: 2617 / 287

On to step 7:
The number 287 fits into 2617 9 times, leaving a remainder of 34.
Write down 9 as next digit of the result. 
Result so far: 18849.0
Subtract 2583 from 2617 to get 34.
Append the next digit (1) from the dividend to 34 and continue with: 341 / 287

Advancing to step 8:
The number 287 fits into 341 1 times, leaving a remainder of 54.
The next digit of our result is 1. 
Result so far: 188491.0
If we take 287 away from 341, we end up with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Going ahead to step 9:
287 goes into 540 1 times with a remainder of 253.
Record the quotient 1 as the next digit in the result. 
Result so far: 188491.1
Subtract 287 from 540 to get 253.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2530, and continue the process.

Moving on to step 10:
287 goes into 2530 8 times with a remainder of 234.
Write down 8 as next digit of the result. 
Result so far: 188491.18
Subtracting 2296 from 2530 leaves us with 234.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2340, and continue the process.

Advancing to step 11:
When dividing 2340 by 287, we get 8 with a remainder of 44.
The next digit of our result is 8. 
Result so far: 188491.188
The remainder is 44 after subtracting 2296 from 2340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

The final result is 188491.188 with a remainder of 0.0044.