We look at the division of 54997139 by 194 
We want to figure out the number of times 54997139 can be divided by 194.

On to step 1:
The number 194 fits into 5 0 times, leaving a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 194

Step 2:
If we divide 54 by 194, we get 0 and a remainder of 54.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 54 and we're left with 54.
Bring next digit (9) of the dividend behind the 54 and repeat the process: 549 / 194

On to step 3:
When dividing 549 by 194, we get 2 with a remainder of 161.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 161 after subtracting 388 from 549.
Take the next digit (9) from the dividend and append it to 161, then repeat: 1619 / 194

Going ahead to step 4:
1619 divided by 194 is 8 with a remainder of 67.
Put 8 as the next digit of the answer. 
Result so far: 28.0
Subtracting 1552 from 1619 leaves us with 67.
Include the next digit (7) from the dividend after 67, then repeat: 677 / 194

Going ahead to step 5:
677 divided by 194 is 3 with a remainder of 95.
Use 3 as the next digit of our solution. 
Result so far: 283.0
If we subtract 582 from 677, we get 95.
Take the next digit (1) from the dividend and append it to 95, then repeat: 951 / 194

Let's proceed to step 6:
194 goes into 951 4 times with a remainder of 175.
The next digit of our result is 4. 
Result so far: 2834.0
If we take 776 away from 951, we end up with 175.
Take the next digit (3) from the dividend and append it to 175, then repeat: 1753 / 194

Advancing to step 7:
When dividing 1753 by 194, we get 9 with a remainder of 7.
Use 9 as the next digit of our solution. 
Result so far: 28349.0
The remainder is 7 after subtracting 1746 from 1753.
Take the next digit (9) from the dividend and append it to 7, then repeat: 79 / 194

Step 8:
If we divide 79 by 194, we get 0 and a remainder of 79.
Write down 0 as next digit of the result. 
Result so far: 283490.0
Subtracting 0 from 79 leaves us with 79.
Since there are no more digits in the dividend, we add a zero to the remainder making it 790, and continue the process.

Going ahead to step 9:
When dividing 790 by 194, we get 4 with a remainder of 14.
Write down 4 as next digit of the result. 
Result so far: 283490.4
If we take 776 away from 790, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 10:
140 divided by 194 is 0 with a remainder of 140.
The next digit of our result is 0. 
Result so far: 283490.4
Subtracting 0 from 140 leaves us with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Step 11:
194 goes into 1400 7 times with a remainder of 42.
Record the quotient 7 as the next digit in the result. 
Result so far: 283490.407
Subtracting 1358 from 1400 leaves us with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Advancing to step 12:
If we divide 420 by 194, we get 2 and a remainder of 32.
The number 2 becomes the next digit in our result. 
Result so far: 283490.4072
Deduct 388 from 420 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 13:
When dividing 320 by 194, we get 1 with a remainder of 126.
The number 1 becomes the next digit in our result. 
Result so far: 283490.40721
The remainder is 126 after subtracting 194 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1260, and continue the process.

Moving on to step 14:
1260 divided by 194 is 6 with a remainder of 96.
Record the quotient 6 as the next digit in the result. 
Result so far: 283490.407216
Subtracting 1164 from 1260 leaves us with 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Advancing to step 15:
194 goes into 960 4 times with a remainder of 184.
The next digit of our result is 4. 
Result so far: 283490.4072164
Subtract 776 from 960 to get 184.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1840, and continue the process.

Let's proceed to step 16:
The number 194 fits into 1840 9 times, leaving a remainder of 94.
The next digit of our result is 9. 
Result so far: 283490.40721649
Subtract 1746 from 1840 to get 94.
Since there are no more digits in the dividend, we add a zero to the remainder making it 940, and continue the process.

After the division, we end up with 283490.40721649 and a remainder of 9.4e-08.