We look at the division of 54214361 by 275 
We're looking to find how many times 275 goes into 54214361.

Advancing to step 1:
275 goes into 5 0 times with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 275

On to step 2:
If we divide 54 by 275, we get 0 and a remainder of 54.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 54 leaves us with 54.
Take the next digit (2) from the dividend and append it to 54, then repeat: 542 / 275

Going ahead to step 3:
If we divide 542 by 275, we get 1 and a remainder of 267.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 275 away from 542, we end up with 267.
Fetch the next digit (1) from the dividend, attach it to 267 and continue: 2671 / 275

Moving on to step 4:
The number 275 fits into 2671 9 times, leaving a remainder of 196.
Put 9 as the next digit of the answer. 
Result so far: 19.0
If we subtract 2475 from 2671, we get 196.
Include the next digit (4) from the dividend after 196, then repeat: 1964 / 275

Step 5:
275 goes into 1964 7 times with a remainder of 39.
Write down 7 as next digit of the result. 
Result so far: 197.0
If we subtract 1925 from 1964, we get 39.
Take the next digit (3) from the dividend and append it to 39, then repeat: 393 / 275

On to step 6:
When dividing 393 by 275, we get 1 with a remainder of 118.
Record the quotient 1 as the next digit in the result. 
Result so far: 1971.0
The remainder is 118 after subtracting 275 from 393.
Fetch the next digit (6) from the dividend, attach it to 118 and continue: 1186 / 275

On to step 7:
275 goes into 1186 4 times with a remainder of 86.
Put 4 as the next digit of the answer. 
Result so far: 19714.0
If we take 1100 away from 1186, we end up with 86.
Fetch the next digit (1) from the dividend, attach it to 86 and continue: 861 / 275

Going ahead to step 8:
861 divided by 275 is 3 with a remainder of 36.
Record the quotient 3 as the next digit in the result. 
Result so far: 197143.0
The remainder is 36 after subtracting 825 from 861.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Going ahead to step 9:
If we divide 360 by 275, we get 1 and a remainder of 85.
The next digit of our result is 1. 
Result so far: 197143.1
If we subtract 275 from 360, we get 85.
Since there are no more digits in the dividend, we add a zero to the remainder making it 850, and continue the process.

Moving on to step 10:
The number 275 fits into 850 3 times, leaving a remainder of 25.
Record the quotient 3 as the next digit in the result. 
Result so far: 197143.13
Deduct 825 from 850 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

On to step 11:
275 can be fit into 250 0 times, resulting in a remainder of 250.
Use 0 as the next digit of our solution. 
Result so far: 197143.13
Subtracting 0 from 250 leaves us with 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2500, and continue the process.

Going ahead to step 12:
2500 divided by 275 is 9 with a remainder of 25.
Use 9 as the next digit of our solution. 
Result so far: 197143.1309
Subtract 2475 from 2500 to get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Advancing to step 13:
275 goes into 250 0 times with a remainder of 250.
The next digit of our result is 0. 
Result so far: 197143.1309
If we take 0 away from 250, we end up with 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2500, and continue the process.

Let's proceed to step 14:
275 goes into 2500 9 times with a remainder of 25.
The number 9 becomes the next digit in our result. 
Result so far: 197143.130909
The remainder is 25 after subtracting 2475 from 2500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Let's proceed to step 15:
If we divide 250 by 275, we get 0 and a remainder of 250.
The next digit of our result is 0. 
Result so far: 197143.130909
If we take 0 away from 250, we end up with 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2500, and continue the process.

Moving on to step 16:
275 goes into 2500 9 times with a remainder of 25.
The number 9 becomes the next digit in our result. 
Result so far: 197143.13090909
Subtract 2475 from 2500 to get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

The quotient of the division is 197143.13090909, and the remainder is 2.5e-08.