We're dividing 54601385 by 923 
We're looking to find how many times 923 goes into 54601385.

Going ahead to step 1:
The number 923 fits into 5 0 times, leaving a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 923

Advancing to step 2:
54 divided by 923 is 0 with a remainder of 54.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 54, we end up with 54.
Grab the next digit (6) from the dividend, add it to 54, then carry on: 546 / 923

Moving on to step 3:
The number 923 fits into 546 0 times, leaving a remainder of 546.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 546 after subtracting 0 from 546.
Include the next digit (0) from the dividend after 546, then repeat: 5460 / 923

Going ahead to step 4:
When dividing 5460 by 923, we get 5 with a remainder of 845.
Write down 5 as next digit of the result. 
Result so far: 5.0
The remainder is 845 after subtracting 4615 from 5460.
Take the next digit (1) from the dividend and append it to 845, then repeat: 8451 / 923

Going ahead to step 5:
If we divide 8451 by 923, we get 9 and a remainder of 144.
Record the quotient 9 as the next digit in the result. 
Result so far: 59.0
If we subtract 8307 from 8451, we get 144.
Append the next digit (3) from the dividend to 144 and continue with: 1443 / 923

Going ahead to step 6:
1443 divided by 923 is 1 with a remainder of 520.
Write down 1 as next digit of the result. 
Result so far: 591.0
Deduct 923 from 1443 and we're left with 520.
Include the next digit (8) from the dividend after 520, then repeat: 5208 / 923

Let's proceed to step 7:
If we divide 5208 by 923, we get 5 and a remainder of 593.
Put 5 as the next digit of the answer. 
Result so far: 5915.0
If we take 4615 away from 5208, we end up with 593.
Take the next digit (5) from the dividend and append it to 593, then repeat: 5935 / 923

Going ahead to step 8:
5935 divided by 923 is 6 with a remainder of 397.
Write down 6 as next digit of the result. 
Result so far: 59156.0
Subtract 5538 from 5935 to get 397.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3970, and continue the process.

Going ahead to step 9:
923 goes into 3970 4 times with a remainder of 278.
Use 4 as the next digit of our solution. 
Result so far: 59156.4
Deduct 3692 from 3970 and we're left with 278.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2780, and continue the process.

On to step 10:
923 can be fit into 2780 3 times, resulting in a remainder of 11.
Write down 3 as next digit of the result. 
Result so far: 59156.43
Deduct 2769 from 2780 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Let's proceed to step 11:
The number 923 fits into 110 0 times, leaving a remainder of 110.
Put 0 as the next digit of the answer. 
Result so far: 59156.43
If we take 0 away from 110, we end up with 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Let's proceed to step 12:
923 can be fit into 1100 1 times, resulting in a remainder of 177.
Put 1 as the next digit of the answer. 
Result so far: 59156.4301
The remainder is 177 after subtracting 923 from 1100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1770, and continue the process.

Advancing to step 13:
If we divide 1770 by 923, we get 1 and a remainder of 847.
The number 1 becomes the next digit in our result. 
Result so far: 59156.43011
If we take 923 away from 1770, we end up with 847.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8470, and continue the process.

After the division, we end up with 59156.43011 and a remainder of 0.000847.