54047361 ÷ 82 
We want to figure out the number of times 54047361 can be divided by 82.

On to step 1:
If we divide 5 by 82, we get 0 and a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 82

Step 2:
If we divide 54 by 82, we get 0 and a remainder of 54.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 54, we end up with 54.
Append the next digit (0) from the dividend to 54 and continue with: 540 / 82

Advancing to step 3:
540 divided by 82 is 6 with a remainder of 48.
Write down 6 as next digit of the result. 
Result so far: 6.0
If we subtract 492 from 540, we get 48.
Grab the next digit (4) from the dividend, add it to 48, then carry on: 484 / 82

Advancing to step 4:
The number 82 fits into 484 5 times, leaving a remainder of 74.
Write down 5 as next digit of the result. 
Result so far: 65.0
Deduct 410 from 484 and we're left with 74.
Fetch the next digit (7) from the dividend, attach it to 74 and continue: 747 / 82

On to step 5:
If we divide 747 by 82, we get 9 and a remainder of 9.
Write down 9 as next digit of the result. 
Result so far: 659.0
Deduct 738 from 747 and we're left with 9.
Fetch the next digit (3) from the dividend, attach it to 9 and continue: 93 / 82

Step 6:
If we divide 93 by 82, we get 1 and a remainder of 11.
The number 1 becomes the next digit in our result. 
Result so far: 6591.0
The remainder is 11 after subtracting 82 from 93.
Fetch the next digit (6) from the dividend, attach it to 11 and continue: 116 / 82

Advancing to step 7:
82 goes into 116 1 times with a remainder of 34.
Record the quotient 1 as the next digit in the result. 
Result so far: 65911.0
If we take 82 away from 116, we end up with 34.
Grab the next digit (1) from the dividend, add it to 34, then carry on: 341 / 82

On to step 8:
341 divided by 82 is 4 with a remainder of 13.
Write down 4 as next digit of the result. 
Result so far: 659114.0
Deduct 328 from 341 and we're left 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 9:
82 can be fit into 130 1 times, resulting in a remainder of 48.
Put 1 as the next digit of the answer. 
Result so far: 659114.1
The remainder is 48 after subtracting 82 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Advancing to step 10:
When dividing 480 by 82, we get 5 with a remainder of 70.
Use 5 as the next digit of our solution. 
Result so far: 659114.15
If we subtract 410 from 480, we get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Moving on to step 11:
82 can be fit into 700 8 times, resulting in a remainder of 44.
Record the quotient 8 as the next digit in the result. 
Result so far: 659114.158
Deduct 656 from 700 and we're left with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Let's proceed to step 12:
When dividing 440 by 82, we get 5 with a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 659114.1585
If we subtract 410 from 440, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 13:
When dividing 300 by 82, we get 3 with a remainder of 54.
The next digit of our result is 3. 
Result so far: 659114.15853
If we subtract 246 from 300, we get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Advancing to step 14:
82 can be fit into 540 6 times, resulting in a remainder of 48.
Put 6 as the next digit of the answer. 
Result so far: 659114.158536
The remainder is 48 after subtracting 492 from 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

On to step 15:
82 can be fit into 480 5 times, resulting in a remainder of 70.
Use 5 as the next digit of our solution. 
Result so far: 659114.1585365
If we subtract 410 from 480, we get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Going ahead to step 16:
700 divided by 82 is 8 with a remainder of 44.
Put 8 as the next digit of the answer. 
Result so far: 659114.15853658
The remainder is 44 after subtracting 656 from 700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

The final outcome is 659114.15853658, with a leftover of 4.4e-08.