We look at the division of 54821 by 86 
We want to figure out the number of times 54821 can be divided by 86.

Advancing to step 1:
If we divide 5 by 86, we get 0 and a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 86

Let's proceed to step 2:
When dividing 54 by 86, we get 0 with a remainder of 54.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 54 and we're left with 54.
Take the next digit (8) from the dividend and append it to 54, then repeat: 548 / 86

Moving on to step 3:
When dividing 548 by 86, we get 6 with a remainder of 32.
The next digit of our result is 6. 
Result so far: 6.0
The remainder is 32 after subtracting 516 from 548.
Bring next digit (2) of the dividend behind the 32 and repeat the process: 322 / 86

Advancing to step 4:
When dividing 322 by 86, we get 3 with a remainder of 64.
Use 3 as the next digit of our solution. 
Result so far: 63.0
If we subtract 258 from 322, we get 64.
Bring next digit (1) of the dividend behind the 64 and repeat the process: 641 / 86

Going ahead to step 5:
The number 86 fits into 641 7 times, leaving a remainder of 39.
Use 7 as the next digit of our solution. 
Result so far: 637.0
Subtract 602 from 641 to get 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Going ahead to step 6:
When dividing 390 by 86, we get 4 with a remainder of 46.
Put 4 as the next digit of the answer. 
Result so far: 637.4
Deduct 344 from 390 and we're left with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Let's proceed to step 7:
When dividing 460 by 86, we get 5 with a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 637.45
Subtract 430 from 460 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
The number 86 fits into 300 3 times, leaving a remainder of 42.
The number 3 becomes the next digit in our result. 
Result so far: 637.453
Subtracting 258 from 300 leaves us with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Step 9:
When dividing 420 by 86, we get 4 with a remainder of 76.
Put 4 as the next digit of the answer. 
Result so far: 637.4534
Deduct 344 from 420 and we're left with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Step 10:
The number 86 fits into 760 8 times, leaving a remainder of 72.
The number 8 becomes the next digit in our result. 
Result so far: 637.45348
If we subtract 688 from 760, we get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Let's proceed to step 11:
When dividing 720 by 86, we get 8 with a remainder of 32.
Record the quotient 8 as the next digit in the result. 
Result so far: 637.453488
The remainder is 32 after subtracting 688 from 720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final outcome is 637.453488, with a leftover of 3.2e-06.