Let's divide 54052601 by 823
We're looking to find how many times 823 goes into 54052601.

Let's proceed to step 1:
When dividing 5 by 823, we get 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.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 823

Advancing to step 2:
When dividing 54 by 823, we get 0 with a remainder of 54.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 54 after subtracting 0 from 54.
Include the next digit (0) from the dividend after 54, then repeat: 540 / 823

On to step 3:
823 can be fit into 540 0 times, resulting in a remainder of 540.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 540 to get 540.
Fetch the next digit (5) from the dividend, attach it to 540 and continue: 5405 / 823

Going ahead to step 4:
5405 divided by 823 is 6 with a remainder of 467.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
Deduct 4938 from 5405 and we're left with 467.
Append the next digit (2) from the dividend to 467 and continue with: 4672 / 823

Going ahead to step 5:
The number 823 fits into 4672 5 times, leaving a remainder of 557.
Record the quotient 5 as the next digit in the result. 
Result so far: 65.0
If we take 4115 away from 4672, we end up with 557.
Bring next digit (6) of the dividend behind the 557 and repeat the process: 5576 / 823

Going ahead to step 6:
When dividing 5576 by 823, we get 6 with a remainder of 638.
Write down 6 as next digit of the result. 
Result so far: 656.0
The remainder is 638 after subtracting 4938 from 5576.
Fetch the next digit (0) from the dividend, attach it to 638 and continue: 6380 / 823

Going ahead to step 7:
823 can be fit into 6380 7 times, resulting in a remainder of 619.
The number 7 becomes the next digit in our result. 
Result so far: 6567.0
Subtracting 5761 from 6380 leaves us with 619.
Grab the next digit (1) from the dividend, add it to 619, then carry on: 6191 / 823

On to step 8:
823 goes into 6191 7 times with a remainder of 430.
Use 7 as the next digit of our solution. 
Result so far: 65677.0
The remainder is 430 after subtracting 5761 from 6191.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4300, and continue the process.

Advancing to step 9:
If we divide 4300 by 823, we get 5 and a remainder of 185.
Write down 5 as next digit of the result. 
Result so far: 65677.5
Subtract 4115 from 4300 to get 185.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1850, and continue the process.

Going ahead to step 10:
823 can be fit into 1850 2 times, resulting in a remainder of 204.
Write down 2 as next digit of the result. 
Result so far: 65677.52
The remainder is 204 after subtracting 1646 from 1850.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2040, and continue the process.

Advancing to step 11:
823 goes into 2040 2 times with a remainder of 394.
Use 2 as the next digit of our solution. 
Result so far: 65677.522
Deduct 1646 from 2040 and we're left with 394.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3940, and continue the process.

Our division results in 65677.522 with a remaining 0.0394.