We're dividing 54307367 by 260 
We want to divide 54307367 by 260.

Let's proceed to step 1:
260 can be fit into 5 0 times, resulting in a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 260

Let's proceed to step 2:
When dividing 54 by 260, we get 0 with a remainder of 54.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 54 to get 54.
Include the next digit (3) from the dividend after 54, then repeat: 543 / 260

On to step 3:
The number 260 fits into 543 2 times, leaving a remainder of 23.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 520 away from 543, we end up with 23.
Include the next digit (0) from the dividend after 23, then repeat: 230 / 260

Step 4:
260 can be fit into 230 0 times, resulting in a remainder of 230.
Write down 0 as next digit of the result. 
Result so far: 20.0
If we take 0 away from 230, we end up with 230.
Append the next digit (7) from the dividend to 230 and continue with: 2307 / 260

On to step 5:
If we divide 2307 by 260, we get 8 and a remainder of 227.
The next digit of our result is 8. 
Result so far: 208.0
Subtracting 2080 from 2307 leaves us with 227.
Include the next digit (3) from the dividend after 227, then repeat: 2273 / 260

Advancing to step 6:
260 goes into 2273 8 times with a remainder of 193.
Record the quotient 8 as the next digit in the result. 
Result so far: 2088.0
Subtract 2080 from 2273 to get 193.
Include the next digit (6) from the dividend after 193, then repeat: 1936 / 260

Step 7:
1936 divided by 260 is 7 with a remainder of 116.
Record the quotient 7 as the next digit in the result. 
Result so far: 20887.0
If we take 1820 away from 1936, we end up with 116.
Include the next digit (7) from the dividend after 116, then repeat: 1167 / 260

Going ahead to step 8:
1167 divided by 260 is 4 with a remainder of 127.
The next digit of our result is 4. 
Result so far: 208874.0
If we take 1040 away from 1167, we end up with 127.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1270, and continue the process.

Step 9:
260 can be fit into 1270 4 times, resulting in a remainder of 230.
The number 4 becomes the next digit in our result. 
Result so far: 208874.4
If we subtract 1040 from 1270, we get 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2300, and continue the process.

Going ahead to step 10:
260 goes into 2300 8 times with a remainder of 220.
The number 8 becomes the next digit in our result. 
Result so far: 208874.48
Subtract 2080 from 2300 to 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.

Step 11:
If we divide 2200 by 260, we get 8 and a remainder of 120.
Put 8 as the next digit of the answer. 
Result so far: 208874.488
Deduct 2080 from 2200 and we're left with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

After the division, we end up with 208874.488 and a remainder of 0.012.