We look at the division of 44319144 by 54 
Our goal is to divide 44319144 by 54.

Going ahead to step 1:
If we divide 4 by 54, we get 0 and a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Bring next digit (4) of the dividend behind the 4 and repeat the process: 44 / 54

Advancing to step 2:
The number 54 fits into 44 0 times, leaving a remainder of 44.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 44 to get 44.
Include the next digit (3) from the dividend after 44, then repeat: 443 / 54

Going ahead to step 3:
If we divide 443 by 54, we get 8 and a remainder of 11.
Record the quotient 8 as the next digit in the result. 
Result so far: 8.0
Subtract 432 from 443 to get 11.
Take the next digit (1) from the dividend and append it to 11, then repeat: 111 / 54

On to step 4:
54 can be fit into 111 2 times, resulting in a remainder of 3.
The number 2 becomes the next digit in our result. 
Result so far: 82.0
The remainder is 3 after subtracting 108 from 111.
Include the next digit (9) from the dividend after 3, then repeat: 39 / 54

Moving on to step 5:
If we divide 39 by 54, we get 0 and a remainder of 39.
The next digit of our result is 0. 
Result so far: 820.0
If we subtract 0 from 39, we get 39.
Take the next digit (1) from the dividend and append it to 39, then repeat: 391 / 54

Going ahead to step 6:
54 can be fit into 391 7 times, resulting in a remainder of 13.
Write down 7 as next digit of the result. 
Result so far: 8207.0
The remainder is 13 after subtracting 378 from 391.
Append the next digit (4) from the dividend to 13 and continue with: 134 / 54

On to step 7:
If we divide 134 by 54, we get 2 and a remainder of 26.
Use 2 as the next digit of our solution. 
Result so far: 82072.0
Deduct 108 from 134 and we're left with 26.
Bring next digit (4) of the dividend behind the 26 and repeat the process: 264 / 54

Going ahead to step 8:
When dividing 264 by 54, we get 4 with a remainder of 48.
Put 4 as the next digit of the answer. 
Result so far: 820724.0
Subtract 216 from 264 to get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

On to step 9:
The number 54 fits into 480 8 times, leaving a remainder of 48.
Put 8 as the next digit of the answer. 
Result so far: 820724.8
If we take 432 away from 480, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Step 10:
The number 54 fits into 480 8 times, leaving a remainder of 48.
Use 8 as the next digit of our solution. 
Result so far: 820724.88
Subtract 432 from 480 to get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

The final result is 820724.88 with a remainder of 0.048.