54306538 ÷ 531 
We want to divide 54306538 by 531.

Going ahead to step 1:
5 divided by 531 is 0 with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 531

On to step 2:
When dividing 54 by 531, we get 0 with a remainder of 54.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 54 leaves us with 54.
Take the next digit (3) from the dividend and append it to 54, then repeat: 543 / 531

Going ahead to step 3:
The number 531 fits into 543 1 times, leaving a remainder of 12.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 531 from 543 to get 12.
Append the next digit (0) from the dividend to 12 and continue with: 120 / 531

On to step 4:
If we divide 120 by 531, we get 0 and a remainder of 120.
The number 0 becomes the next digit in our result. 
Result so far: 10.0
If we take 0 away from 120, we end up with 120.
Include the next digit (6) from the dividend after 120, then repeat: 1206 / 531

Moving on to step 5:
If we divide 1206 by 531, we get 2 and a remainder of 144.
Use 2 as the next digit of our solution. 
Result so far: 102.0
If we take 1062 away from 1206, we end up with 144.
Bring next digit (5) of the dividend behind the 144 and repeat the process: 1445 / 531

Let's proceed to step 6:
531 can be fit into 1445 2 times, resulting in a remainder of 383.
The number 2 becomes the next digit in our result. 
Result so far: 1022.0
If we take 1062 away from 1445, we end up with 383.
Grab the next digit (3) from the dividend, add it to 383, then carry on: 3833 / 531

Going ahead to step 7:
If we divide 3833 by 531, we get 7 and a remainder of 116.
The next digit of our result is 7. 
Result so far: 10227.0
Subtracting 3717 from 3833 leaves us with 116.
Take the next digit (8) from the dividend and append it to 116, then repeat: 1168 / 531

Step 8:
1168 divided by 531 is 2 with a remainder of 106.
Record the quotient 2 as the next digit in the result. 
Result so far: 102272.0
If we take 1062 away from 1168, we end up with 106.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1060, and continue the process.

Moving on to step 9:
When dividing 1060 by 531, we get 1 with a remainder of 529.
Write down 1 as next digit of the result. 
Result so far: 102272.1
The remainder is 529 after subtracting 531 from 1060.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5290, and continue the process.

Step 10:
5290 divided by 531 is 9 with a remainder of 511.
Use 9 as the next digit of our solution. 
Result so far: 102272.19
If we subtract 4779 from 5290, we get 511.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5110, and continue the process.

Let's proceed to step 11:
If we divide 5110 by 531, we get 9 and a remainder of 331.
Record the quotient 9 as the next digit in the result. 
Result so far: 102272.199
Deduct 4779 from 5110 and we're left with 331.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3310, and continue the process.

Our division results in 102272.199 with a remaining 0.0331.