We look at the division of 54000788 by 704 
We want to figure out the number of times 54000788 can be divided by 704.

On to step 1:
The number 704 fits into 5 0 times, leaving a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 704

Advancing to step 2:
704 goes into 54 0 times with a remainder of 54.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 54, we get 54.
Append the next digit (0) from the dividend to 54 and continue with: 540 / 704

On to step 3:
If we divide 540 by 704, we get 0 and a remainder of 540.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 540, we end up with 540.
Grab the next digit (0) from the dividend, add it to 540, then carry on: 5400 / 704

Let's proceed to step 4:
704 goes into 5400 7 times with a remainder of 472.
Put 7 as the next digit of the answer. 
Result so far: 7.0
The remainder is 472 after subtracting 4928 from 5400.
Fetch the next digit (0) from the dividend, attach it to 472 and continue: 4720 / 704

Step 5:
If we divide 4720 by 704, we get 6 and a remainder of 496.
Record the quotient 6 as the next digit in the result. 
Result so far: 76.0
If we take 4224 away from 4720, we end up with 496.
Append the next digit (7) from the dividend to 496 and continue with: 4967 / 704

Let's proceed to step 6:
If we divide 4967 by 704, we get 7 and a remainder of 39.
Put 7 as the next digit of the answer. 
Result so far: 767.0
Deduct 4928 from 4967 and we're left with 39.
Fetch the next digit (8) from the dividend, attach it to 39 and continue: 398 / 704

Let's proceed to step 7:
When dividing 398 by 704, we get 0 with a remainder of 398.
Use 0 as the next digit of our solution. 
Result so far: 7670.0
Subtracting 0 from 398 leaves us with 398.
Grab the next digit (8) from the dividend, add it to 398, then carry on: 3988 / 704

Let's proceed to step 8:
3988 divided by 704 is 5 with a remainder of 468.
Record the quotient 5 as the next digit in the result. 
Result so far: 76705.0
Subtract 3520 from 3988 to get 468.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4680, and continue the process.

Advancing to step 9:
If we divide 4680 by 704, we get 6 and a remainder of 456.
Use 6 as the next digit of our solution. 
Result so far: 76705.6
Deduct 4224 from 4680 and we're left with 456.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4560, and continue the process.

Advancing to step 10:
When dividing 4560 by 704, we get 6 with a remainder of 336.
Put 6 as the next digit of the answer. 
Result so far: 76705.66
If we subtract 4224 from 4560, we get 336.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3360, and continue the process.

Our division results in 76705.66 with a remaining 0.336.