We look at the division of 54163512 by 544 
Our goal is to divide 54163512 by 544.

Step 1:
544 goes into 5 0 times with a remainder of 5.
Write down 0 as next digit of the 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 / 544

On to step 2:
When dividing 54 by 544, we get 0 with a remainder of 54.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 54 and we're left with 54.
Grab the next digit (1) from the dividend, add it to 54, then carry on: 541 / 544

Advancing to step 3:
544 can be fit into 541 0 times, resulting in a remainder of 541.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 541, we get 541.
Take the next digit (6) from the dividend and append it to 541, then repeat: 5416 / 544

Going ahead to step 4:
544 goes into 5416 9 times with a remainder of 520.
Put 9 as the next digit of the answer. 
Result so far: 9.0
The remainder is 520 after subtracting 4896 from 5416.
Grab the next digit (3) from the dividend, add it to 520, then carry on: 5203 / 544

Going ahead to step 5:
5203 divided by 544 is 9 with a remainder of 307.
Use 9 as the next digit of our solution. 
Result so far: 99.0
If we take 4896 away from 5203, we end up with 307.
Include the next digit (5) from the dividend after 307, then repeat: 3075 / 544

Moving on to step 6:
3075 divided by 544 is 5 with a remainder of 355.
Record the quotient 5 as the next digit in the result. 
Result so far: 995.0
Subtracting 2720 from 3075 leaves us with 355.
Include the next digit (1) from the dividend after 355, then repeat: 3551 / 544

Going ahead to step 7:
544 goes into 3551 6 times with a remainder of 287.
Put 6 as the next digit of the answer. 
Result so far: 9956.0
If we subtract 3264 from 3551, we get 287.
Bring next digit (2) of the dividend behind the 287 and repeat the process: 2872 / 544

Moving on to step 8:
544 goes into 2872 5 times with a remainder of 152.
The number 5 becomes the next digit in our result. 
Result so far: 99565.0
If we take 2720 away from 2872, we end up with 152.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1520, and continue the process.

Going ahead to step 9:
1520 divided by 544 is 2 with a remainder of 432.
The next digit of our result is 2. 
Result so far: 99565.2
If we subtract 1088 from 1520, we get 432.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4320, and continue the process.

Step 10:
4320 divided by 544 is 7 with a remainder of 512.
Use 7 as the next digit of our solution. 
Result so far: 99565.27
If we take 3808 away from 4320, we end up with 512.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5120, and continue the process.

Going ahead to step 11:
5120 divided by 544 is 9 with a remainder of 224.
Write down 9 as next digit of the result. 
Result so far: 99565.279
If we take 4896 away from 5120, we end up with 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

Let's proceed to step 12:
2240 divided by 544 is 4 with a remainder of 64.
Use 4 as the next digit of our solution. 
Result so far: 99565.2794
Subtract 2176 from 2240 to get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Going ahead to step 13:
The number 544 fits into 640 1 times, leaving a remainder of 96.
The number 1 becomes the next digit in our result. 
Result so far: 99565.27941
Subtract 544 from 640 to get 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 14:
If we divide 960 by 544, we get 1 and a remainder of 416.
Put 1 as the next digit of the answer. 
Result so far: 99565.279411
Subtract 544 from 960 to get 416.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4160, and continue the process.

In conclusion, the division gives 99565.279411 with a balance of 4.16e-05.