54385460 ÷ 47 
Our goal is to divide 54385460 by 47.

Advancing to step 1:
If we divide 5 by 47, we get 0 and a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 47

Going ahead to step 2:
When dividing 54 by 47, we get 1 with a remainder of 7.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 47 away from 54, we end up with 7.
Include the next digit (3) from the dividend after 7, then repeat: 73 / 47

Moving on to step 3:
73 divided by 47 is 1 with a remainder of 26.
Record the quotient 1 as the next digit in the result. 
Result so far: 11.0
Deduct 47 from 73 and we're left with 26.
Include the next digit (8) from the dividend after 26, then repeat: 268 / 47

Moving on to step 4:
If we divide 268 by 47, we get 5 and a remainder of 33.
Record the quotient 5 as the next digit in the result. 
Result so far: 115.0
Subtract 235 from 268 to get 33.
Fetch the next digit (5) from the dividend, attach it to 33 and continue: 335 / 47

Advancing to step 5:
335 divided by 47 is 7 with a remainder of 6.
Write down 7 as next digit of the result. 
Result so far: 1157.0
Subtract 329 from 335 to get 6.
Include the next digit (4) from the dividend after 6, then repeat: 64 / 47

Advancing to step 6:
The number 47 fits into 64 1 times, leaving a remainder of 17.
Write down 1 as next digit of the result. 
Result so far: 11571.0
The remainder is 17 after subtracting 47 from 64.
Append the next digit (6) from the dividend to 17 and continue with: 176 / 47

Let's proceed to step 7:
47 can be fit into 176 3 times, resulting in a remainder of 35.
Put 3 as the next digit of the answer. 
Result so far: 115713.0
If we subtract 141 from 176, we get 35.
Append the next digit (0) from the dividend to 35 and continue with: 350 / 47

Let's proceed to step 8:
When dividing 350 by 47, we get 7 with a remainder of 21.
Write down 7 as next digit of the result. 
Result so far: 1157137.0
If we subtract 329 from 350, we get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Moving on to step 9:
47 goes into 210 4 times with a remainder of 22.
The next digit of our result is 4. 
Result so far: 1157137.4
Subtract 188 from 210 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 10:
220 divided by 47 is 4 with a remainder of 32.
Record the quotient 4 as the next digit in the result. 
Result so far: 1157137.44
If we subtract 188 from 220, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

In conclusion, the division gives 1157137.44 with a balance of 0.032.