54724189 ÷ 860 
We want to figure out the number of times 54724189 can be divided by 860.

Advancing to step 1:
5 divided by 860 is 0 with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 860

Advancing to step 2:
If we divide 54 by 860, we get 0 and a remainder of 54.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 54 after subtracting 0 from 54.
Include the next digit (7) from the dividend after 54, then repeat: 547 / 860

Moving on to step 3:
The number 860 fits into 547 0 times, leaving a remainder of 547.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 547 to get 547.
Take the next digit (2) from the dividend and append it to 547, then repeat: 5472 / 860

On to step 4:
5472 divided by 860 is 6 with a remainder of 312.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
The remainder is 312 after subtracting 5160 from 5472.
Bring next digit (4) of the dividend behind the 312 and repeat the process: 3124 / 860

Advancing to step 5:
When dividing 3124 by 860, we get 3 with a remainder of 544.
Record the quotient 3 as the next digit in the result. 
Result so far: 63.0
Subtracting 2580 from 3124 leaves us with 544.
Append the next digit (1) from the dividend to 544 and continue with: 5441 / 860

Moving on to step 6:
The number 860 fits into 5441 6 times, leaving a remainder of 281.
The number 6 becomes the next digit in our result. 
Result so far: 636.0
If we subtract 5160 from 5441, we get 281.
Grab the next digit (8) from the dividend, add it to 281, then carry on: 2818 / 860

On to step 7:
860 can be fit into 2818 3 times, resulting in a remainder of 238.
The next digit of our result is 3. 
Result so far: 6363.0
If we subtract 2580 from 2818, we get 238.
Bring next digit (9) of the dividend behind the 238 and repeat the process: 2389 / 860

Let's proceed to step 8:
860 can be fit into 2389 2 times, resulting in a remainder of 669.
The number 2 becomes the next digit in our result. 
Result so far: 63632.0
If we subtract 1720 from 2389, we get 669.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6690, and continue the process.

Moving on to step 9:
If we divide 6690 by 860, we get 7 and a remainder of 670.
Put 7 as the next digit of the answer. 
Result so far: 63632.7
If we subtract 6020 from 6690, we get 670.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6700, and continue the process.

Advancing to step 10:
860 can be fit into 6700 7 times, resulting in a remainder of 680.
The next digit of our result is 7. 
Result so far: 63632.77
If we subtract 6020 from 6700, we get 680.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6800, and continue the process.

Our division results in 63632.77 with a remaining 0.68.