Let's divide 54259978 by 926
We want to figure out the number of times 54259978 can be divided by 926.

On to step 1:
If we divide 5 by 926, we get 0 and a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 926

On to step 2:
54 divided by 926 is 0 with a remainder of 54.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 54 and we're left with 54.
Include the next digit (2) from the dividend after 54, then repeat: 542 / 926

Moving on to step 3:
If we divide 542 by 926, we get 0 and a remainder of 542.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 542 leaves us with 542.
Take the next digit (5) from the dividend and append it to 542, then repeat: 5425 / 926

Advancing to step 4:
5425 divided by 926 is 5 with a remainder of 795.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
If we take 4630 away from 5425, we end up with 795.
Append the next digit (9) from the dividend to 795 and continue with: 7959 / 926

Going ahead to step 5:
If we divide 7959 by 926, we get 8 and a remainder of 551.
The number 8 becomes the next digit in our result. 
Result so far: 58.0
Subtracting 7408 from 7959 leaves us with 551.
Take the next digit (9) from the dividend and append it to 551, then repeat: 5519 / 926

Let's proceed to step 6:
926 can be fit into 5519 5 times, resulting in a remainder of 889.
Use 5 as the next digit of our solution. 
Result so far: 585.0
Subtracting 4630 from 5519 leaves us with 889.
Take the next digit (7) from the dividend and append it to 889, then repeat: 8897 / 926

On to step 7:
8897 divided by 926 is 9 with a remainder of 563.
Use 9 as the next digit of our solution. 
Result so far: 5859.0
Subtract 8334 from 8897 to get 563.
Bring next digit (8) of the dividend behind the 563 and repeat the process: 5638 / 926

Moving on to step 8:
926 can be fit into 5638 6 times, resulting in a remainder of 82.
Put 6 as the next digit of the answer. 
Result so far: 58596.0
If we take 5556 away from 5638, we end up with 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Advancing to step 9:
If we divide 820 by 926, we get 0 and a remainder of 820.
Write down 0 as next digit of the result. 
Result so far: 58596.0
Subtract 0 from 820 to get 820.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8200, and continue the process.

Advancing to step 10:
926 can be fit into 8200 8 times, resulting in a remainder of 792.
Use 8 as the next digit of our solution. 
Result so far: 58596.08
If we subtract 7408 from 8200, we get 792.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7920, and continue the process.

Advancing to step 11:
926 goes into 7920 8 times with a remainder of 512.
The number 8 becomes the next digit in our result. 
Result so far: 58596.088
Deduct 7408 from 7920 and we're left with 512.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5120, and continue the process.

After the division, we end up with 58596.088 and a remainder of 0.0512.