54044022 divided by 661 
We want to divide 54044022 by 661.

Advancing to step 1:
5 divided by 661 is 0 with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 661

Moving on to step 2:
The number 661 fits into 54 0 times, leaving a remainder of 54.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 54 to get 54.
Fetch the next digit (0) from the dividend, attach it to 54 and continue: 540 / 661

On to step 3:
540 divided by 661 is 0 with a remainder of 540.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 540, we get 540.
Include the next digit (4) from the dividend after 540, then repeat: 5404 / 661

Going ahead to step 4:
661 can be fit into 5404 8 times, resulting in a remainder of 116.
Write down 8 as next digit of the result. 
Result so far: 8.0
If we subtract 5288 from 5404, we get 116.
Include the next digit (4) from the dividend after 116, then repeat: 1164 / 661

Let's proceed to step 5:
When dividing 1164 by 661, we get 1 with a remainder of 503.
Use 1 as the next digit of our solution. 
Result so far: 81.0
Subtract 661 from 1164 to get 503.
Bring next digit (0) of the dividend behind the 503 and repeat the process: 5030 / 661

Advancing to step 6:
661 goes into 5030 7 times with a remainder of 403.
Write down 7 as next digit of the result. 
Result so far: 817.0
Subtracting 4627 from 5030 leaves us with 403.
Grab the next digit (2) from the dividend, add it to 403, then carry on: 4032 / 661

Advancing to step 7:
If we divide 4032 by 661, we get 6 and a remainder of 66.
Put 6 as the next digit of the answer. 
Result so far: 8176.0
If we take 3966 away from 4032, we end up with 66.
Fetch the next digit (2) from the dividend, attach it to 66 and continue: 662 / 661

On to step 8:
If we divide 662 by 661, we get 1 and a remainder of 1.
The number 1 becomes the next digit in our result. 
Result so far: 81761.0
Subtracting 661 from 662 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Going ahead to step 9:
10 divided by 661 is 0 with a remainder of 10.
The next digit of our result is 0. 
Result so far: 81761.0
If we subtract 0 from 10, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 10:
661 can be fit into 100 0 times, resulting in a remainder of 100.
The number 0 becomes the next digit in our result. 
Result so far: 81761.0
Deduct 0 from 100 and we're left with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

The final result is 81761.0 with a remainder of 0.1.