We're dividing 54838097 by 105 
We're looking to find how many times 105 goes into 54838097.

Moving on to step 1:
If we divide 5 by 105, we get 0 and 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.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 105

Advancing to step 2:
105 goes into 54 0 times with a remainder of 54.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 54 after subtracting 0 from 54.
Bring next digit (8) of the dividend behind the 54 and repeat the process: 548 / 105

Step 3:
105 goes into 548 5 times with a remainder of 23.
Write down 5 as next digit of the result. 
Result so far: 5.0
If we subtract 525 from 548, we get 23.
Include the next digit (3) from the dividend after 23, then repeat: 233 / 105

Advancing to step 4:
The number 105 fits into 233 2 times, leaving a remainder of 23.
Put 2 as the next digit of the answer. 
Result so far: 52.0
Subtract 210 from 233 to get 23.
Fetch the next digit (8) from the dividend, attach it to 23 and continue: 238 / 105

Advancing to step 5:
When dividing 238 by 105, we get 2 with a remainder of 28.
Record the quotient 2 as the next digit in the result. 
Result so far: 522.0
If we subtract 210 from 238, we get 28.
Bring next digit (0) of the dividend behind the 28 and repeat the process: 280 / 105

Moving on to step 6:
105 can be fit into 280 2 times, resulting in a remainder of 70.
Use 2 as the next digit of our solution. 
Result so far: 5222.0
The remainder is 70 after subtracting 210 from 280.
Include the next digit (9) from the dividend after 70, then repeat: 709 / 105

Let's proceed to step 7:
The number 105 fits into 709 6 times, leaving a remainder of 79.
Record the quotient 6 as the next digit in the result. 
Result so far: 52226.0
If we take 630 away from 709, we end up with 79.
Bring next digit (7) of the dividend behind the 79 and repeat the process: 797 / 105

Let's proceed to step 8:
The number 105 fits into 797 7 times, leaving a remainder of 62.
Use 7 as the next digit of our solution. 
Result so far: 522267.0
Subtract 735 from 797 to get 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

Moving on to step 9:
If we divide 620 by 105, we get 5 and a remainder of 95.
The next digit of our result is 5. 
Result so far: 522267.5
If we take 525 away from 620, we end up with 95.
Since there are no more digits in the dividend, we add a zero to the remainder making it 950, and continue the process.

Step 10:
105 can be fit into 950 9 times, resulting in a remainder of 5.
The number 9 becomes the next digit in our result. 
Result so far: 522267.59
If we subtract 945 from 950, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Let's proceed to step 11:
50 divided by 105 is 0 with a remainder of 50.
The next digit of our result is 0. 
Result so far: 522267.59
If we take 0 away from 50, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Advancing to step 12:
105 can be fit into 500 4 times, resulting in a remainder of 80.
Put 4 as the next digit of the answer. 
Result so far: 522267.5904
Deduct 420 from 500 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Going ahead to step 13:
800 divided by 105 is 7 with a remainder of 65.
The next digit of our result is 7. 
Result so far: 522267.59047
Deduct 735 from 800 and we're left with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Advancing to step 14:
If we divide 650 by 105, we get 6 and a remainder of 20.
Use 6 as the next digit of our solution. 
Result so far: 522267.590476
Subtract 630 from 650 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 15:
If we divide 200 by 105, we get 1 and a remainder of 95.
Record the quotient 1 as the next digit in the result. 
Result so far: 522267.5904761
The remainder is 95 after subtracting 105 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 950, and continue the process.

On to step 16:
The number 105 fits into 950 9 times, leaving a remainder of 5.
Use 9 as the next digit of our solution. 
Result so far: 522267.59047619
The remainder is 5 after subtracting 945 from 950.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Our division results in 522267.59047619 with a remaining 5e-09.