We divide 54839961 by 792
We want to figure out the number of times 54839961 can be divided by 792.

Let's proceed to step 1:
5 divided by 792 is 0 with a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 792

Going ahead to step 2:
The number 792 fits into 54 0 times, leaving 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.
Append the next digit (8) from the dividend to 54 and continue with: 548 / 792

Step 3:
792 can be fit into 548 0 times, resulting in a remainder of 548.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 548, we get 548.
Fetch the next digit (3) from the dividend, attach it to 548 and continue: 5483 / 792

Going ahead to step 4:
When dividing 5483 by 792, we get 6 with a remainder of 731.
Put 6 as the next digit of the answer. 
Result so far: 6.0
Subtract 4752 from 5483 to get 731.
Bring next digit (9) of the dividend behind the 731 and repeat the process: 7319 / 792

On to step 5:
792 can be fit into 7319 9 times, resulting in a remainder of 191.
The number 9 becomes the next digit in our result. 
Result so far: 69.0
Subtracting 7128 from 7319 leaves us with 191.
Take the next digit (9) from the dividend and append it to 191, then repeat: 1919 / 792

On to step 6:
1919 divided by 792 is 2 with a remainder of 335.
Put 2 as the next digit of the answer. 
Result so far: 692.0
Subtract 1584 from 1919 to get 335.
Grab the next digit (6) from the dividend, add it to 335, then carry on: 3356 / 792

On to step 7:
792 can be fit into 3356 4 times, resulting in a remainder of 188.
Write down 4 as next digit of the result. 
Result so far: 6924.0
Subtracting 3168 from 3356 leaves us with 188.
Append the next digit (1) from the dividend to 188 and continue with: 1881 / 792

Going ahead to step 8:
If we divide 1881 by 792, we get 2 and a remainder of 297.
The number 2 becomes the next digit in our result. 
Result so far: 69242.0
The remainder is 297 after subtracting 1584 from 1881.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2970, and continue the process.

Step 9:
The number 792 fits into 2970 3 times, leaving a remainder of 594.
Use 3 as the next digit of our solution. 
Result so far: 69242.3
Subtract 2376 from 2970 to get 594.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5940, and continue the process.

On to step 10:
If we divide 5940 by 792, we get 7 and a remainder of 396.
Record the quotient 7 as the next digit in the result. 
Result so far: 69242.37
If we subtract 5544 from 5940, we get 396.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3960, and continue the process.

On to step 11:
792 goes into 3960 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 69242.375
Subtracting 3960 from 3960 leaves us 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 12:
792 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 69242.375
Subtracting 0 from 0 leaves us 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.

Let's proceed to step 13:
When dividing 0 by 792, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 69242.375
Subtracting 0 from 0 leaves us 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 69242.375 with a remainder of 0.0.