We're dividing 54494671 by 243 
Let's see how many times 243 fits into 54494671.

Step 1:
243 goes into 5 0 times with a remainder of 5.
Write down 0 as next digit of the result. 
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 / 243

Going ahead to step 2:
When dividing 54 by 243, we get 0 with a remainder of 54.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 54 and we're left with 54.
Include the next digit (4) from the dividend after 54, then repeat: 544 / 243

Going ahead to step 3:
The number 243 fits into 544 2 times, leaving a remainder of 58.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtract 486 from 544 to get 58.
Bring next digit (9) of the dividend behind the 58 and repeat the process: 589 / 243

Let's proceed to step 4:
243 can be fit into 589 2 times, resulting in a remainder of 103.
Record the quotient 2 as the next digit in the result. 
Result so far: 22.0
Subtract 486 from 589 to get 103.
Take the next digit (4) from the dividend and append it to 103, then repeat: 1034 / 243

Step 5:
When dividing 1034 by 243, we get 4 with a remainder of 62.
Write down 4 as next digit of the result. 
Result so far: 224.0
Subtract 972 from 1034 to get 62.
Append the next digit (6) from the dividend to 62 and continue with: 626 / 243

On to step 6:
The number 243 fits into 626 2 times, leaving a remainder of 140.
The number 2 becomes the next digit in our result. 
Result so far: 2242.0
Deduct 486 from 626 and we're left with 140.
Append the next digit (7) from the dividend to 140 and continue with: 1407 / 243

Moving on to step 7:
When dividing 1407 by 243, we get 5 with a remainder of 192.
Put 5 as the next digit of the answer. 
Result so far: 22425.0
Subtract 1215 from 1407 to get 192.
Bring next digit (1) of the dividend behind the 192 and repeat the process: 1921 / 243

Moving on to step 8:
The number 243 fits into 1921 7 times, leaving a remainder of 220.
Put 7 as the next digit of the answer. 
Result so far: 224257.0
If we subtract 1701 from 1921, we get 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Moving on to step 9:
243 goes into 2200 9 times with a remainder of 13.
The number 9 becomes the next digit in our result. 
Result so far: 224257.9
If we take 2187 away from 2200, we end up with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

On to step 10:
243 can be fit into 130 0 times, resulting in a remainder of 130.
Use 0 as the next digit of our solution. 
Result so far: 224257.9
If we subtract 0 from 130, we get 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

Moving on to step 11:
243 can be fit into 1300 5 times, resulting in a remainder of 85.
The next digit of our result is 5. 
Result so far: 224257.905
The remainder is 85 after subtracting 1215 from 1300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 850, and continue the process.

On to step 12:
243 goes into 850 3 times with a remainder of 121.
The next digit of our result is 3. 
Result so far: 224257.9053
Subtracting 729 from 850 leaves us with 121.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1210, and continue the process.

Let's proceed to step 13:
1210 divided by 243 is 4 with a remainder of 238.
Use 4 as the next digit of our solution. 
Result so far: 224257.90534
If we subtract 972 from 1210, we get 238.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2380, and continue the process.

Let's proceed to step 14:
243 goes into 2380 9 times with a remainder of 193.
The next digit of our result is 9. 
Result so far: 224257.905349
If we subtract 2187 from 2380, we get 193.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1930, and continue the process.

Let's proceed to step 15:
243 can be fit into 1930 7 times, resulting in a remainder of 229.
The number 7 becomes the next digit in our result. 
Result so far: 224257.9053497
If we subtract 1701 from 1930, we get 229.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2290, and continue the process.

Moving on to step 16:
The number 243 fits into 2290 9 times, leaving a remainder of 103.
The number 9 becomes the next digit in our result. 
Result so far: 224257.90534979
Deduct 2187 from 2290 and we're left with 103.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1030, and continue the process.

The quotient of the division is 224257.90534979, and the remainder is 1.03e-07.