We look at the division of 55732621 by 400 
We're looking to find how many times 400 goes into 55732621.

Step 1:
When dividing 5 by 400, we get 0 with a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Take the next digit (5) from the dividend and append it to 5, then repeat: 55 / 400

Let's proceed to step 2:
400 can be fit into 55 0 times, resulting in a remainder of 55.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 55, we get 55.
Grab the next digit (7) from the dividend, add it to 55, then carry on: 557 / 400

Advancing to step 3:
400 can be fit into 557 1 times, resulting in a remainder of 157.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 400 away from 557, we end up with 157.
Include the next digit (3) from the dividend after 157, then repeat: 1573 / 400

Moving on to step 4:
400 can be fit into 1573 3 times, resulting in a remainder of 373.
The next digit of our result is 3. 
Result so far: 13.0
The remainder is 373 after subtracting 1200 from 1573.
Grab the next digit (2) from the dividend, add it to 373, then carry on: 3732 / 400

Step 5:
If we divide 3732 by 400, we get 9 and a remainder of 132.
The next digit of our result is 9. 
Result so far: 139.0
Subtract 3600 from 3732 to get 132.
Append the next digit (6) from the dividend to 132 and continue with: 1326 / 400

Going ahead to step 6:
When dividing 1326 by 400, we get 3 with a remainder of 126.
The number 3 becomes the next digit in our result. 
Result so far: 1393.0
If we subtract 1200 from 1326, we get 126.
Grab the next digit (2) from the dividend, add it to 126, then carry on: 1262 / 400

On to step 7:
When dividing 1262 by 400, we get 3 with a remainder of 62.
Put 3 as the next digit of the answer. 
Result so far: 13933.0
If we take 1200 away from 1262, we end up with 62.
Bring next digit (1) of the dividend behind the 62 and repeat the process: 621 / 400

Going ahead to step 8:
621 divided by 400 is 1 with a remainder of 221.
The number 1 becomes the next digit in our result. 
Result so far: 139331.0
If we subtract 400 from 621, we get 221.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2210, and continue the process.

Let's proceed to step 9:
The number 400 fits into 2210 5 times, leaving a remainder of 210.
The number 5 becomes the next digit in our result. 
Result so far: 139331.5
If we take 2000 away from 2210, we end up with 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Moving on to step 10:
2100 divided by 400 is 5 with a remainder of 100.
Record the quotient 5 as the next digit in the result. 
Result so far: 139331.55
If we subtract 2000 from 2100, we get 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Our division results in 139331.55 with a remaining 0.1.