We look at the division of 5314538 by 220 
We want to figure out the number of times 5314538 can be divided by 220.

On to step 1:
The number 220 fits into 5 0 times, leaving 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.
Fetch the next digit (3) from the dividend, attach it to 5 and continue: 53 / 220

Advancing to step 2:
If we divide 53 by 220, we get 0 and a remainder of 53.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 53 to get 53.
Append the next digit (1) from the dividend to 53 and continue with: 531 / 220

Step 3:
531 divided by 220 is 2 with a remainder of 91.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we take 440 away from 531, we end up with 91.
Fetch the next digit (4) from the dividend, attach it to 91 and continue: 914 / 220

Moving on to step 4:
When dividing 914 by 220, we get 4 with a remainder of 34.
Record the quotient 4 as the next digit in the result. 
Result so far: 24.0
If we subtract 880 from 914, we get 34.
Take the next digit (5) from the dividend and append it to 34, then repeat: 345 / 220

Moving on to step 5:
220 can be fit into 345 1 times, resulting in a remainder of 125.
Put 1 as the next digit of the answer. 
Result so far: 241.0
If we subtract 220 from 345, we get 125.
Bring next digit (3) of the dividend behind the 125 and repeat the process: 1253 / 220

Advancing to step 6:
220 goes into 1253 5 times with a remainder of 153.
Put 5 as the next digit of the answer. 
Result so far: 2415.0
If we subtract 1100 from 1253, we get 153.
Grab the next digit (8) from the dividend, add it to 153, then carry on: 1538 / 220

On to step 7:
If we divide 1538 by 220, we get 6 and a remainder of 218.
The next digit of our result is 6. 
Result so far: 24156.0
Subtract 1320 from 1538 to get 218.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2180, and continue the process.

Step 8:
The number 220 fits into 2180 9 times, leaving a remainder of 200.
Put 9 as the next digit of the answer. 
Result so far: 24156.9
If we subtract 1980 from 2180, we get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Let's proceed to step 9:
When dividing 2000 by 220, we get 9 with a remainder of 20.
Put 9 as the next digit of the answer. 
Result so far: 24156.99
If we take 1980 away from 2000, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Our division results in 24156.99 with a remaining 0.02.