We divide 54739796 by 521
We want to divide 54739796 by 521.

Step 1:
5 divided by 521 is 0 with a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 521

On to step 2:
When dividing 54 by 521, we get 0 with a remainder of 54.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 54 after subtracting 0 from 54.
Take the next digit (7) from the dividend and append it to 54, then repeat: 547 / 521

On to step 3:
When dividing 547 by 521, we get 1 with a remainder of 26.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 26 after subtracting 521 from 547.
Include the next digit (3) from the dividend after 26, then repeat: 263 / 521

Moving on to step 4:
The number 521 fits into 263 0 times, leaving a remainder of 263.
Put 0 as the next digit of the answer. 
Result so far: 10.0
Deduct 0 from 263 and we're left with 263.
Append the next digit (9) from the dividend to 263 and continue with: 2639 / 521

Advancing to step 5:
2639 divided by 521 is 5 with a remainder of 34.
Use 5 as the next digit of our solution. 
Result so far: 105.0
If we take 2605 away from 2639, we end up with 34.
Include the next digit (7) from the dividend after 34, then repeat: 347 / 521

Advancing to step 6:
347 divided by 521 is 0 with a remainder of 347.
Use 0 as the next digit of our solution. 
Result so far: 1050.0
If we take 0 away from 347, we end up with 347.
Take the next digit (9) from the dividend and append it to 347, then repeat: 3479 / 521

On to step 7:
If we divide 3479 by 521, we get 6 and a remainder of 353.
Write down 6 as next digit of the result. 
Result so far: 10506.0
The remainder is 353 after subtracting 3126 from 3479.
Include the next digit (6) from the dividend after 353, then repeat: 3536 / 521

Moving on to step 8:
When dividing 3536 by 521, we get 6 with a remainder of 410.
Put 6 as the next digit of the answer. 
Result so far: 105066.0
Subtracting 3126 from 3536 leaves us with 410.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4100, and continue the process.

Moving on to step 9:
521 goes into 4100 7 times with a remainder of 453.
Record the quotient 7 as the next digit in the result. 
Result so far: 105066.7
If we take 3647 away from 4100, we end up with 453.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4530, and continue the process.

Let's proceed to step 10:
If we divide 4530 by 521, we get 8 and a remainder of 362.
The number 8 becomes the next digit in our result. 
Result so far: 105066.78
The remainder is 362 after subtracting 4168 from 4530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3620, and continue the process.

Moving on to step 11:
521 can be fit into 3620 6 times, resulting in a remainder of 494.
The next digit of our result is 6. 
Result so far: 105066.786
Deduct 3126 from 3620 and we're left with 494.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4940, and continue the process.

Let's proceed to step 12:
The number 521 fits into 4940 9 times, leaving a remainder of 251.
The number 9 becomes the next digit in our result. 
Result so far: 105066.7869
Subtracting 4689 from 4940 leaves us with 251.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2510, and continue the process.

Moving on to step 13:
521 can be fit into 2510 4 times, resulting in a remainder of 426.
The next digit of our result is 4. 
Result so far: 105066.78694
Deduct 2084 from 2510 and we're left with 426.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4260, and continue the process.

Moving on to step 14:
When dividing 4260 by 521, we get 8 with a remainder of 92.
Record the quotient 8 as the next digit in the result. 
Result so far: 105066.786948
Subtract 4168 from 4260 to get 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Going ahead to step 15:
When dividing 920 by 521, we get 1 with a remainder of 399.
Use 1 as the next digit of our solution. 
Result so far: 105066.7869481
If we subtract 521 from 920, we get 399.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3990, and continue the process.

On to step 16:
3990 divided by 521 is 7 with a remainder of 343.
Use 7 as the next digit of our solution. 
Result so far: 105066.78694817
If we subtract 3647 from 3990, we get 343.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3430, and continue the process.

The final result is 105066.78694817 with a remainder of 3.43e-07.