We're dividing 54396771 by 31 
We want to figure out the number of times 54396771 can be divided by 31.

On to step 1:
When dividing 5 by 31, we get 0 with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 31

Step 2:
31 can be fit into 54 1 times, resulting in a remainder of 23.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 31 from 54, we get 23.
Bring next digit (3) of the dividend behind the 23 and repeat the process: 233 / 31

Moving on to step 3:
233 divided by 31 is 7 with a remainder of 16.
Put 7 as the next digit of the answer. 
Result so far: 17.0
Subtracting 217 from 233 leaves us with 16.
Bring next digit (9) of the dividend behind the 16 and repeat the process: 169 / 31

Moving on to step 4:
The number 31 fits into 169 5 times, leaving a remainder of 14.
Write down 5 as next digit of the result. 
Result so far: 175.0
Deduct 155 from 169 and we're left with 14.
Grab the next digit (6) from the dividend, add it to 14, then carry on: 146 / 31

Advancing to step 5:
146 divided by 31 is 4 with a remainder of 22.
Record the quotient 4 as the next digit in the result. 
Result so far: 1754.0
If we subtract 124 from 146, we get 22.
Include the next digit (7) from the dividend after 22, then repeat: 227 / 31

Going ahead to step 6:
If we divide 227 by 31, we get 7 and a remainder of 10.
Put 7 as the next digit of the answer. 
Result so far: 17547.0
Subtracting 217 from 227 leaves us with 10.
Bring next digit (7) of the dividend behind the 10 and repeat the process: 107 / 31

On to step 7:
When dividing 107 by 31, we get 3 with a remainder of 14.
The number 3 becomes the next digit in our result. 
Result so far: 175473.0
If we take 93 away from 107, we end up with 14.
Fetch the next digit (1) from the dividend, attach it to 14 and continue: 141 / 31

Step 8:
141 divided by 31 is 4 with a remainder of 17.
Use 4 as the next digit of our solution. 
Result so far: 1754734.0
If we take 124 away from 141, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Advancing to step 9:
When dividing 170 by 31, we get 5 with a remainder of 15.
The number 5 becomes the next digit in our result. 
Result so far: 1754734.5
The remainder is 15 after subtracting 155 from 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Going ahead to step 10:
The number 31 fits into 150 4 times, leaving a remainder of 26.
The next digit of our result is 4. 
Result so far: 1754734.54
Subtract 124 from 150 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 11:
If we divide 260 by 31, we get 8 and a remainder of 12.
Put 8 as the next digit of the answer. 
Result so far: 1754734.548
If we take 248 away from 260, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 12:
120 divided by 31 is 3 with a remainder of 27.
The next digit of our result is 3. 
Result so far: 1754734.5483
Deduct 93 from 120 and we're left with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

On to step 13:
31 goes into 270 8 times with a remainder of 22.
Use 8 as the next digit of our solution. 
Result so far: 1754734.54838
The remainder is 22 after subtracting 248 from 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 14:
The number 31 fits into 220 7 times, leaving a remainder of 3.
Use 7 as the next digit of our solution. 
Result so far: 1754734.548387
If we take 217 away from 220, we end up with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 15:
31 can be fit into 30 0 times, resulting in a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 1754734.548387
If we take 0 away from 30, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 16:
If we divide 300 by 31, we get 9 and a remainder of 21.
The next digit of our result is 9. 
Result so far: 1754734.54838709
If we take 279 away from 300, we end up with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

After the division, we end up with 1754734.54838709 and a remainder of 2.1e-08.