54807061 ÷ 538 
We want to divide 54807061 by 538.

Let's proceed to step 1:
5 divided by 538 is 0 with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 538

Moving on to step 2:
When dividing 54 by 538, we get 0 with a remainder of 54.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 54 and we're left with 54.
Fetch the next digit (8) from the dividend, attach it to 54 and continue: 548 / 538

Advancing to step 3:
538 goes into 548 1 times with a remainder of 10.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 10 after subtracting 538 from 548.
Take the next digit (0) from the dividend and append it to 10, then repeat: 100 / 538

Step 4:
538 goes into 100 0 times with a remainder of 100.
Record the quotient 0 as the next digit in the result. 
Result so far: 10.0
Deduct 0 from 100 and we're left with 100.
Fetch the next digit (7) from the dividend, attach it to 100 and continue: 1007 / 538

Moving on to step 5:
When dividing 1007 by 538, we get 1 with a remainder of 469.
Use 1 as the next digit of our solution. 
Result so far: 101.0
Deduct 538 from 1007 and we're left with 469.
Take the next digit (0) from the dividend and append it to 469, then repeat: 4690 / 538

Going ahead to step 6:
If we divide 4690 by 538, we get 8 and a remainder of 386.
Write down 8 as next digit of the result. 
Result so far: 1018.0
Subtract 4304 from 4690 to get 386.
Fetch the next digit (6) from the dividend, attach it to 386 and continue: 3866 / 538

Moving on to step 7:
The number 538 fits into 3866 7 times, leaving a remainder of 100.
The number 7 becomes the next digit in our result. 
Result so far: 10187.0
The remainder is 100 after subtracting 3766 from 3866.
Include the next digit (1) from the dividend after 100, then repeat: 1001 / 538

Step 8:
The number 538 fits into 1001 1 times, leaving a remainder of 463.
The next digit of our result is 1. 
Result so far: 101871.0
Deduct 538 from 1001 and we're left with 463.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4630, and continue the process.

Advancing to step 9:
538 can be fit into 4630 8 times, resulting in a remainder of 326.
The next digit of our result is 8. 
Result so far: 101871.8
Subtract 4304 from 4630 to get 326.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3260, and continue the process.

On to step 10:
When dividing 3260 by 538, we get 6 with a remainder of 32.
Put 6 as the next digit of the answer. 
Result so far: 101871.86
Subtracting 3228 from 3260 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 11:
538 goes into 320 0 times with a remainder of 320.
Write down 0 as next digit of the result. 
Result so far: 101871.86
Subtracting 0 from 320 leaves us with 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

Moving on to step 12:
538 goes into 3200 5 times with a remainder of 510.
Write down 5 as next digit of the result. 
Result so far: 101871.8605
Subtracting 2690 from 3200 leaves us with 510.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5100, and continue the process.

Moving on to step 13:
When dividing 5100 by 538, we get 9 with a remainder of 258.
Write down 9 as next digit of the result. 
Result so far: 101871.86059
If we take 4842 away from 5100, we end up with 258.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2580, and continue the process.

Advancing to step 14:
538 goes into 2580 4 times with a remainder of 428.
Use 4 as the next digit of our solution. 
Result so far: 101871.860594
If we take 2152 away from 2580, we end up with 428.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4280, and continue the process.

Advancing to step 15:
The number 538 fits into 4280 7 times, leaving a remainder of 514.
The number 7 becomes the next digit in our result. 
Result so far: 101871.8605947
If we subtract 3766 from 4280, we get 514.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5140, and continue the process.

Let's proceed to step 16:
538 can be fit into 5140 9 times, resulting in a remainder of 298.
Use 9 as the next digit of our solution. 
Result so far: 101871.86059479
If we subtract 4842 from 5140, we get 298.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2980, and continue the process.

In conclusion, the division gives 101871.86059479 with a balance of 2.98e-07.