We're dividing 53446724 by 994 
We want to figure out the number of times 53446724 can be divided by 994.

Let's proceed to step 1:
994 can be fit into 5 0 times, resulting in a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Grab the next digit (3) from the dividend, add it to 5, then carry on: 53 / 994

Step 2:
When dividing 53 by 994, we get 0 with a remainder of 53.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 53 leaves us with 53.
Bring next digit (4) of the dividend behind the 53 and repeat the process: 534 / 994

On to step 3:
When dividing 534 by 994, we get 0 with a remainder of 534.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 534, we end up with 534.
Fetch the next digit (4) from the dividend, attach it to 534 and continue: 5344 / 994

Going ahead to step 4:
994 can be fit into 5344 5 times, resulting in a remainder of 374.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
If we take 4970 away from 5344, we end up with 374.
Fetch the next digit (6) from the dividend, attach it to 374 and continue: 3746 / 994

On to step 5:
If we divide 3746 by 994, we get 3 and a remainder of 764.
Write down 3 as next digit of the result. 
Result so far: 53.0
The remainder is 764 after subtracting 2982 from 3746.
Include the next digit (7) from the dividend after 764, then repeat: 7647 / 994

Advancing to step 6:
994 goes into 7647 7 times with a remainder of 689.
The number 7 becomes the next digit in our result. 
Result so far: 537.0
Deduct 6958 from 7647 and we're left with 689.
Take the next digit (2) from the dividend and append it to 689, then repeat: 6892 / 994

Moving on to step 7:
When dividing 6892 by 994, we get 6 with a remainder of 928.
Use 6 as the next digit of our solution. 
Result so far: 5376.0
Subtract 5964 from 6892 to get 928.
Grab the next digit (4) from the dividend, add it to 928, then carry on: 9284 / 994

Going ahead to step 8:
9284 divided by 994 is 9 with a remainder of 338.
The number 9 becomes the next digit in our result. 
Result so far: 53769.0
If we take 8946 away from 9284, we end up with 338.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3380, and continue the process.

Advancing to step 9:
3380 divided by 994 is 3 with a remainder of 398.
Put 3 as the next digit of the answer. 
Result so far: 53769.3
If we subtract 2982 from 3380, we get 398.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3980, and continue the process.

Let's proceed to step 10:
If we divide 3980 by 994, we get 4 and a remainder of 4.
The next digit of our result is 4. 
Result so far: 53769.34
If we take 3976 away from 3980, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 11:
994 goes into 40 0 times with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 53769.34
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 12:
When dividing 400 by 994, we get 0 with a remainder of 400.
Put 0 as the next digit of the answer. 
Result so far: 53769.34
If we subtract 0 from 400, we get 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

The final outcome is 53769.34, with a leftover of 0.004.