54762423 divided by 139 
We're looking to find how many times 139 goes into 54762423.

Step 1:
5 divided by 139 is 0 with a remainder of 5.
Use 0 as the next digit of our solution. 
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 / 139

On to step 2:
54 divided by 139 is 0 with a remainder of 54.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 54 leaves us with 54.
Include the next digit (7) from the dividend after 54, then repeat: 547 / 139

Going ahead to step 3:
547 divided by 139 is 3 with a remainder of 130.
Write down 3 as next digit of the result. 
Result so far: 3.0
The remainder is 130 after subtracting 417 from 547.
Include the next digit (6) from the dividend after 130, then repeat: 1306 / 139

Moving on to step 4:
The number 139 fits into 1306 9 times, leaving a remainder of 55.
Put 9 as the next digit of the answer. 
Result so far: 39.0
The remainder is 55 after subtracting 1251 from 1306.
Take the next digit (2) from the dividend and append it to 55, then repeat: 552 / 139

Moving on to step 5:
139 goes into 552 3 times with a remainder of 135.
Write down 3 as next digit of the result. 
Result so far: 393.0
Subtracting 417 from 552 leaves us with 135.
Include the next digit (4) from the dividend after 135, then repeat: 1354 / 139

Advancing to step 6:
139 can be fit into 1354 9 times, resulting in a remainder of 103.
Write down 9 as next digit of the result. 
Result so far: 3939.0
If we subtract 1251 from 1354, we get 103.
Append the next digit (2) from the dividend to 103 and continue with: 1032 / 139

On to step 7:
The number 139 fits into 1032 7 times, leaving a remainder of 59.
Write down 7 as next digit of the result. 
Result so far: 39397.0
If we subtract 973 from 1032, we get 59.
Grab the next digit (3) from the dividend, add it to 59, then carry on: 593 / 139

Advancing to step 8:
When dividing 593 by 139, we get 4 with a remainder of 37.
Record the quotient 4 as the next digit in the result. 
Result so far: 393974.0
The remainder is 37 after subtracting 556 from 593.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

On to step 9:
When dividing 370 by 139, we get 2 with a remainder of 92.
Write down 2 as next digit of the result. 
Result so far: 393974.2
The remainder is 92 after subtracting 278 from 370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Advancing to step 10:
When dividing 920 by 139, we get 6 with a remainder of 86.
The number 6 becomes the next digit in our result. 
Result so far: 393974.26
If we take 834 away from 920, we end up with 86.
Since there are no more digits in the dividend, we add a zero to the remainder making it 860, and continue the process.

On to step 11:
139 goes into 860 6 times with a remainder of 26.
Put 6 as the next digit of the answer. 
Result so far: 393974.266
The remainder is 26 after subtracting 834 from 860.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

After the division, we end up with 393974.266 and a remainder of 0.0026.