We're dividing 54860023 by 104 
Our goal is to divide 54860023 by 104.

Let's proceed to step 1:
104 goes into 5 0 times with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 104

Moving on to step 2:
When dividing 54 by 104, we get 0 with a remainder of 54.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 54 leaves us with 54.
Fetch the next digit (8) from the dividend, attach it to 54 and continue: 548 / 104

On to step 3:
104 can be fit into 548 5 times, resulting in a remainder of 28.
Write down 5 as next digit of the result. 
Result so far: 5.0
If we take 520 away from 548, we end up with 28.
Grab the next digit (6) from the dividend, add it to 28, then carry on: 286 / 104

Let's proceed to step 4:
286 divided by 104 is 2 with a remainder of 78.
The number 2 becomes the next digit in our result. 
Result so far: 52.0
If we take 208 away from 286, we end up with 78.
Take the next digit (0) from the dividend and append it to 78, then repeat: 780 / 104

On to step 5:
104 goes into 780 7 times with a remainder of 52.
Record the quotient 7 as the next digit in the result. 
Result so far: 527.0
Subtracting 728 from 780 leaves us with 52.
Fetch the next digit (0) from the dividend, attach it to 52 and continue: 520 / 104

Advancing to step 6:
104 can be fit into 520 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 5275.0
If we subtract 520 from 520, we get 0.
Bring next digit (2) of the dividend behind the 0 and repeat the process: 2 / 104

Moving on to step 7:
If we divide 2 by 104, we get 0 and a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 52750.0
If we take 0 away from 2, we end up with 2.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 104

On to step 8:
The number 104 fits into 23 0 times, leaving a remainder of 23.
Record the quotient 0 as the next digit in the result. 
Result so far: 527500.0
If we subtract 0 from 23, we get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Moving on to step 9:
The number 104 fits into 230 2 times, leaving a remainder of 22.
The number 2 becomes the next digit in our result. 
Result so far: 527500.2
If we subtract 208 from 230, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 10:
When dividing 220 by 104, we get 2 with a remainder of 12.
Write down 2 as next digit of the result. 
Result so far: 527500.22
Subtracting 208 from 220 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

The final outcome is 527500.22, with a leftover of 0.012.