We look at the division of 260495 by 54 
We're looking to find how many times 54 goes into 260495.

Advancing to step 1:
54 can be fit into 2 0 times, resulting in a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Grab the next digit (6) from the dividend, add it to 2, then carry on: 26 / 54

Moving on to step 2:
When dividing 26 by 54, we get 0 with a remainder of 26.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 26, we get 26.
Append the next digit (0) from the dividend to 26 and continue with: 260 / 54

Advancing to step 3:
260 divided by 54 is 4 with a remainder of 44.
Write down 4 as next digit of the result. 
Result so far: 4.0
If we subtract 216 from 260, we get 44.
Append the next digit (4) from the dividend to 44 and continue with: 444 / 54

Let's proceed to step 4:
If we divide 444 by 54, we get 8 and a remainder of 12.
Record the quotient 8 as the next digit in the result. 
Result so far: 48.0
If we take 432 away from 444, we end up with 12.
Bring next digit (9) of the dividend behind the 12 and repeat the process: 129 / 54

Going ahead to step 5:
54 can be fit into 129 2 times, resulting in a remainder of 21.
Write down 2 as next digit of the result. 
Result so far: 482.0
The remainder is 21 after subtracting 108 from 129.
Bring next digit (5) of the dividend behind the 21 and repeat the process: 215 / 54

Moving on to step 6:
If we divide 215 by 54, we get 3 and a remainder of 53.
Put 3 as the next digit of the answer. 
Result so far: 4823.0
If we take 162 away from 215, we end up with 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Going ahead to step 7:
54 goes into 530 9 times with a remainder of 44.
The next digit of our result is 9. 
Result so far: 4823.9
Subtracting 486 from 530 leaves us with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Moving on to step 8:
54 can be fit into 440 8 times, resulting in a remainder of 8.
Put 8 as the next digit of the answer. 
Result so far: 4823.98
Subtracting 432 from 440 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 9:
54 can be fit into 80 1 times, resulting in a remainder of 26.
Write down 1 as next digit of the result. 
Result so far: 4823.981
Subtracting 54 from 80 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

On to step 10:
54 goes into 260 4 times with a remainder of 44.
Write down 4 as next digit of the result. 
Result so far: 4823.9814
If we take 216 away from 260, we end up with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Advancing to step 11:
The number 54 fits into 440 8 times, leaving a remainder of 8.
Write down 8 as next digit of the result. 
Result so far: 4823.98148
If we subtract 432 from 440, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 12:
54 can be fit into 80 1 times, resulting in a remainder of 26.
The number 1 becomes the next digit in our result. 
Result so far: 4823.981481
Deduct 54 from 80 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 13:
54 can be fit into 260 4 times, resulting in a remainder of 44.
The next digit of our result is 4. 
Result so far: 4823.9814814
Subtract 216 from 260 to get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Going ahead to step 14:
When dividing 440 by 54, we get 8 with a remainder of 8.
Write down 8 as next digit of the result. 
Result so far: 4823.98148148
The remainder is 8 after subtracting 432 from 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

After the division, we end up with 4823.98148148 and a remainder of 8e-09.