We look at the division of 54440463 by 561 
Let's see how many times 561 fits into 54440463.

Let's proceed to step 1:
When dividing 5 by 561, we get 0 with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 561

Step 2:
The number 561 fits into 54 0 times, leaving a remainder of 54.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 54 to get 54.
Grab the next digit (4) from the dividend, add it to 54, then carry on: 544 / 561

Step 3:
The number 561 fits into 544 0 times, leaving a remainder of 544.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 544, we end up with 544.
Take the next digit (4) from the dividend and append it to 544, then repeat: 5444 / 561

Step 4:
5444 divided by 561 is 9 with a remainder of 395.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
Subtract 5049 from 5444 to get 395.
Include the next digit (0) from the dividend after 395, then repeat: 3950 / 561

On to step 5:
561 can be fit into 3950 7 times, resulting in a remainder of 23.
The next digit of our result is 7. 
Result so far: 97.0
The remainder is 23 after subtracting 3927 from 3950.
Grab the next digit (4) from the dividend, add it to 23, then carry on: 234 / 561

Going ahead to step 6:
561 goes into 234 0 times with a remainder of 234.
The number 0 becomes the next digit in our result. 
Result so far: 970.0
The remainder is 234 after subtracting 0 from 234.
Grab the next digit (6) from the dividend, add it to 234, then carry on: 2346 / 561

Going ahead to step 7:
The number 561 fits into 2346 4 times, leaving a remainder of 102.
Record the quotient 4 as the next digit in the result. 
Result so far: 9704.0
The remainder is 102 after subtracting 2244 from 2346.
Include the next digit (3) from the dividend after 102, then repeat: 1023 / 561

Step 8:
561 goes into 1023 1 times with a remainder of 462.
The number 1 becomes the next digit in our result. 
Result so far: 97041.0
The remainder is 462 after subtracting 561 from 1023.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4620, and continue the process.

Moving on to step 9:
If we divide 4620 by 561, we get 8 and a remainder of 132.
Put 8 as the next digit of the answer. 
Result so far: 97041.8
The remainder is 132 after subtracting 4488 from 4620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1320, and continue the process.

Moving on to step 10:
1320 divided by 561 is 2 with a remainder of 198.
Write down 2 as next digit of the result. 
Result so far: 97041.82
If we take 1122 away from 1320, we end up with 198.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1980, and continue the process.

Advancing to step 11:
1980 divided by 561 is 3 with a remainder of 297.
Write down 3 as next digit of the result. 
Result so far: 97041.823
Deduct 1683 from 1980 and we're left with 297.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2970, and continue the process.

On to step 12:
561 can be fit into 2970 5 times, resulting in a remainder of 165.
The number 5 becomes the next digit in our result. 
Result so far: 97041.8235
The remainder is 165 after subtracting 2805 from 2970.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1650, and continue the process.

Let's proceed to step 13:
1650 divided by 561 is 2 with a remainder of 528.
Record the quotient 2 as the next digit in the result. 
Result so far: 97041.82352
If we take 1122 away from 1650, we end up with 528.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5280, and continue the process.

Step 14:
561 goes into 5280 9 times with a remainder of 231.
The number 9 becomes the next digit in our result. 
Result so far: 97041.823529
If we take 5049 away from 5280, we end up with 231.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2310, and continue the process.

Going ahead to step 15:
561 can be fit into 2310 4 times, resulting in a remainder of 66.
The next digit of our result is 4. 
Result so far: 97041.8235294
Subtract 2244 from 2310 to get 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Going ahead to step 16:
When dividing 660 by 561, we get 1 with a remainder of 99.
Put 1 as the next digit of the answer. 
Result so far: 97041.82352941
If we subtract 561 from 660, we get 99.
Since there are no more digits in the dividend, we add a zero to the remainder making it 990, and continue the process.

The final outcome is 97041.82352941, with a leftover of 9.9e-08.