We look at the division of 54411267 by 400 
We want to divide 54411267 by 400.

Moving on to step 1:
If we divide 5 by 400, we get 0 and a remainder of 5.
Use 0 as the next digit of our solution. 
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 / 400

Moving on to step 2:
When dividing 54 by 400, we get 0 with 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.
Bring next digit (4) of the dividend behind the 54 and repeat the process: 544 / 400

On to step 3:
544 divided by 400 is 1 with a remainder of 144.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 400 from 544 to get 144.
Take the next digit (1) from the dividend and append it to 144, then repeat: 1441 / 400

On to step 4:
1441 divided by 400 is 3 with a remainder of 241.
Use 3 as the next digit of our solution. 
Result so far: 13.0
Subtract 1200 from 1441 to get 241.
Fetch the next digit (1) from the dividend, attach it to 241 and continue: 2411 / 400

Going ahead to step 5:
2411 divided by 400 is 6 with a remainder of 11.
Use 6 as the next digit of our solution. 
Result so far: 136.0
The remainder is 11 after subtracting 2400 from 2411.
Include the next digit (2) from the dividend after 11, then repeat: 112 / 400

Advancing to step 6:
When dividing 112 by 400, we get 0 with a remainder of 112.
Record the quotient 0 as the next digit in the result. 
Result so far: 1360.0
Deduct 0 from 112 and we're left with 112.
Grab the next digit (6) from the dividend, add it to 112, then carry on: 1126 / 400

Going ahead to step 7:
400 can be fit into 1126 2 times, resulting in a remainder of 326.
The next digit of our result is 2. 
Result so far: 13602.0
Deduct 800 from 1126 and we're left with 326.
Bring next digit (7) of the dividend behind the 326 and repeat the process: 3267 / 400

On to step 8:
If we divide 3267 by 400, we get 8 and a remainder of 67.
The next digit of our result is 8. 
Result so far: 136028.0
Deduct 3200 from 3267 and we're left with 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

On to step 9:
400 goes into 670 1 times with a remainder of 270.
Use 1 as the next digit of our solution. 
Result so far: 136028.1
If we take 400 away from 670, we end up with 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2700, and continue the process.

Step 10:
The number 400 fits into 2700 6 times, leaving a remainder of 300.
Write down 6 as next digit of the result. 
Result so far: 136028.16
If we subtract 2400 from 2700, we get 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

On to step 11:
If we divide 3000 by 400, we get 7 and a remainder of 200.
The next digit of our result is 7. 
Result so far: 136028.167
Deduct 2800 from 3000 and we're left with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Going ahead to step 12:
2000 divided by 400 is 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 136028.1675
If we take 2000 away from 2000, we end up 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.

Moving on to step 13:
400 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 136028.1675
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.

Going ahead to step 14:
When dividing 0 by 400, we get 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 136028.1675
If we take 0 away from 0, we end up 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.

After the division, we end up with 136028.1675 and a remainder of 0.0.