Let's divide 54500 by 47
We're looking to find how many times 47 goes into 54500.

Let's proceed to step 1:
47 goes into 5 0 times with a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 47

Step 2:
54 divided by 47 is 1 with a remainder of 7.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 47 from 54 and we're left with 7.
Include the next digit (5) from the dividend after 7, then repeat: 75 / 47

Going ahead to step 3:
47 goes into 75 1 times with a remainder of 28.
Write down 1 as next digit of the result. 
Result so far: 11.0
The remainder is 28 after subtracting 47 from 75.
Take the next digit (0) from the dividend and append it to 28, then repeat: 280 / 47

Moving on to step 4:
280 divided by 47 is 5 with a remainder of 45.
Record the quotient 5 as the next digit in the result. 
Result so far: 115.0
Deduct 235 from 280 and we're left with 45.
Include the next digit (0) from the dividend after 45, then repeat: 450 / 47

Advancing to step 5:
The number 47 fits into 450 9 times, leaving a remainder of 27.
Write down 9 as next digit of the result. 
Result so far: 1159.0
If we subtract 423 from 450, we get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Moving on to step 6:
270 divided by 47 is 5 with a remainder of 35.
The number 5 becomes the next digit in our result. 
Result so far: 1159.5
If we subtract 235 from 270, we get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Let's proceed to step 7:
When dividing 350 by 47, we get 7 with a remainder of 21.
Put 7 as the next digit of the answer. 
Result so far: 1159.57
Subtracting 329 from 350 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Moving on to step 8:
When dividing 210 by 47, we get 4 with a remainder of 22.
Use 4 as the next digit of our solution. 
Result so far: 1159.574
Subtracting 188 from 210 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 9:
220 divided by 47 is 4 with a remainder of 32.
Record the quotient 4 as the next digit in the result. 
Result so far: 1159.5744
If we take 188 away from 220, we end up 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.

The final result is 1159.5744 with a remainder of 0.00032.