We look at the division of 54407630 by 497 
Our goal is to divide 54407630 by 497.

On to step 1:
When dividing 5 by 497, we get 0 with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 497

Advancing to step 2:
The number 497 fits into 54 0 times, leaving a remainder of 54.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 54 after subtracting 0 from 54.
Include the next digit (4) from the dividend after 54, then repeat: 544 / 497

Let's proceed to step 3:
497 can be fit into 544 1 times, resulting in a remainder of 47.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 497 from 544 to get 47.
Append the next digit (0) from the dividend to 47 and continue with: 470 / 497

Step 4:
When dividing 470 by 497, we get 0 with a remainder of 470.
Put 0 as the next digit of the answer. 
Result so far: 10.0
Subtract 0 from 470 to get 470.
Fetch the next digit (7) from the dividend, attach it to 470 and continue: 4707 / 497

Moving on to step 5:
497 goes into 4707 9 times with a remainder of 234.
Record the quotient 9 as the next digit in the result. 
Result so far: 109.0
If we take 4473 away from 4707, we end up with 234.
Append the next digit (6) from the dividend to 234 and continue with: 2346 / 497

Moving on to step 6:
If we divide 2346 by 497, we get 4 and a remainder of 358.
The next digit of our result is 4. 
Result so far: 1094.0
The remainder is 358 after subtracting 1988 from 2346.
Take the next digit (3) from the dividend and append it to 358, then repeat: 3583 / 497

Going ahead to step 7:
The number 497 fits into 3583 7 times, leaving a remainder of 104.
Write down 7 as next digit of the result. 
Result so far: 10947.0
Subtract 3479 from 3583 to get 104.
Include the next digit (0) from the dividend after 104, then repeat: 1040 / 497

Moving on to step 8:
497 can be fit into 1040 2 times, resulting in a remainder of 46.
Write down 2 as next digit of the result. 
Result so far: 109472.0
Deduct 994 from 1040 and we're left with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Going ahead to step 9:
The number 497 fits into 460 0 times, leaving a remainder of 460.
The next digit of our result is 0. 
Result so far: 109472.0
The remainder is 460 after subtracting 0 from 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4600, and continue the process.

On to step 10:
If we divide 4600 by 497, we get 9 and a remainder of 127.
Write down 9 as next digit of the result. 
Result so far: 109472.09
If we subtract 4473 from 4600, we get 127.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1270, and continue the process.

Let's proceed to step 11:
When dividing 1270 by 497, we get 2 with a remainder of 276.
The number 2 becomes the next digit in our result. 
Result so far: 109472.092
Deduct 994 from 1270 and we're left with 276.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2760, and continue the process.

Moving on to step 12:
When dividing 2760 by 497, we get 5 with a remainder of 275.
The number 5 becomes the next digit in our result. 
Result so far: 109472.0925
The remainder is 275 after subtracting 2485 from 2760.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2750, and continue the process.

Moving on to step 13:
2750 divided by 497 is 5 with a remainder of 265.
The number 5 becomes the next digit in our result. 
Result so far: 109472.09255
The remainder is 265 after subtracting 2485 from 2750.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2650, and continue the process.

In conclusion, the division gives 109472.09255 with a balance of 0.000265.