We look at the division of 54123723 by 839 
We want to divide 54123723 by 839.

Let's proceed to step 1:
When dividing 5 by 839, we get 0 with a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 839

Moving on to step 2:
54 divided by 839 is 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.
Bring next digit (1) of the dividend behind the 54 and repeat the process: 541 / 839

Step 3:
541 divided by 839 is 0 with a remainder of 541.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 541 and we're left with 541.
Take the next digit (2) from the dividend and append it to 541, then repeat: 5412 / 839

Moving on to step 4:
5412 divided by 839 is 6 with a remainder of 378.
The next digit of our result is 6. 
Result so far: 6.0
If we subtract 5034 from 5412, we get 378.
Fetch the next digit (3) from the dividend, attach it to 378 and continue: 3783 / 839

Going ahead to step 5:
The number 839 fits into 3783 4 times, leaving a remainder of 427.
Use 4 as the next digit of our solution. 
Result so far: 64.0
If we take 3356 away from 3783, we end up with 427.
Grab the next digit (7) from the dividend, add it to 427, then carry on: 4277 / 839

Let's proceed to step 6:
4277 divided by 839 is 5 with a remainder of 82.
The number 5 becomes the next digit in our result. 
Result so far: 645.0
The remainder is 82 after subtracting 4195 from 4277.
Grab the next digit (2) from the dividend, add it to 82, then carry on: 822 / 839

Let's proceed to step 7:
839 goes into 822 0 times with a remainder of 822.
Record the quotient 0 as the next digit in the result. 
Result so far: 6450.0
Subtracting 0 from 822 leaves us with 822.
Take the next digit (3) from the dividend and append it to 822, then repeat: 8223 / 839

Advancing to step 8:
The number 839 fits into 8223 9 times, leaving a remainder of 672.
The number 9 becomes the next digit in our result. 
Result so far: 64509.0
Subtracting 7551 from 8223 leaves us with 672.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6720, and continue the process.

Moving on to step 9:
839 goes into 6720 8 times with a remainder of 8.
The next digit of our result is 8. 
Result so far: 64509.8
Subtract 6712 from 6720 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 10:
The number 839 fits into 80 0 times, leaving a remainder of 80.
Put 0 as the next digit of the answer. 
Result so far: 64509.8
If we subtract 0 from 80, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Step 11:
839 can be fit into 800 0 times, resulting in a remainder of 800.
Record the quotient 0 as the next digit in the result. 
Result so far: 64509.8
Subtract 0 from 800 to get 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8000, and continue the process.

The final result is 64509.8 with a remainder of 0.08.