We look at the division of 544106 by 20 
We want to figure out the number of times 544106 can be divided by 20.

Let's proceed to step 1:
If we divide 5 by 20, we get 0 and a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 20

On to step 2:
20 goes into 54 2 times with a remainder of 14.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 40 from 54 and we're left with 14.
Bring next digit (4) of the dividend behind the 14 and repeat the process: 144 / 20

Advancing to step 3:
If we divide 144 by 20, we get 7 and a remainder of 4.
The next digit of our result is 7. 
Result so far: 27.0
The remainder is 4 after subtracting 140 from 144.
Append the next digit (1) from the dividend to 4 and continue with: 41 / 20

Step 4:
20 goes into 41 2 times with a remainder of 1.
Use 2 as the next digit of our solution. 
Result so far: 272.0
Deduct 40 from 41 and we're left with 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 20

On to step 5:
When dividing 10 by 20, we get 0 with a remainder of 10.
The next digit of our result is 0. 
Result so far: 2720.0
Deduct 0 from 10 and we're left with 10.
Bring next digit (6) of the dividend behind the 10 and repeat the process: 106 / 20

Advancing to step 6:
20 goes into 106 5 times with a remainder of 6.
The number 5 becomes the next digit in our result. 
Result so far: 27205.0
If we take 100 away from 106, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 7:
20 goes into 60 3 times with a remainder of 0.
Put 3 as the next digit of the answer. 
Result so far: 27205.3
If we take 60 away from 60, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 8:
20 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 27205.3
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 9:
0 divided by 20 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 27205.3
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 27205.3 with a remainder of 0.0.