Let's divide 54488700 by 131
We want to figure out the number of times 54488700 can be divided by 131.

Advancing to step 1:
5 divided by 131 is 0 with a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 131

Step 2:
The number 131 fits into 54 0 times, leaving a remainder of 54.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 54, we end up with 54.
Grab the next digit (4) from the dividend, add it to 54, then carry on: 544 / 131

Going ahead to step 3:
When dividing 544 by 131, we get 4 with a remainder of 20.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
If we take 524 away from 544, we end up with 20.
Include the next digit (8) from the dividend after 20, then repeat: 208 / 131

Step 4:
131 can be fit into 208 1 times, resulting in a remainder of 77.
Use 1 as the next digit of our solution. 
Result so far: 41.0
Deduct 131 from 208 and we're left with 77.
Fetch the next digit (8) from the dividend, attach it to 77 and continue: 778 / 131

Moving on to step 5:
If we divide 778 by 131, we get 5 and a remainder of 123.
Write down 5 as next digit of the result. 
Result so far: 415.0
Deduct 655 from 778 and we're left with 123.
Include the next digit (7) from the dividend after 123, then repeat: 1237 / 131

On to step 6:
131 goes into 1237 9 times with a remainder of 58.
Put 9 as the next digit of the answer. 
Result so far: 4159.0
Subtract 1179 from 1237 to get 58.
Append the next digit (0) from the dividend to 58 and continue with: 580 / 131

On to step 7:
580 divided by 131 is 4 with a remainder of 56.
Record the quotient 4 as the next digit in the result. 
Result so far: 41594.0
If we subtract 524 from 580, we get 56.
Include the next digit (0) from the dividend after 56, then repeat: 560 / 131

Let's proceed to step 8:
The number 131 fits into 560 4 times, leaving a remainder of 36.
The number 4 becomes the next digit in our result. 
Result so far: 415944.0
If we take 524 away from 560, we end up with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 9:
The number 131 fits into 360 2 times, leaving a remainder of 98.
Use 2 as the next digit of our solution. 
Result so far: 415944.2
Subtract 262 from 360 to get 98.
Since there are no more digits in the dividend, we add a zero to the remainder making it 980, and continue the process.

Let's proceed to step 10:
131 can be fit into 980 7 times, resulting in a remainder of 63.
The number 7 becomes the next digit in our result. 
Result so far: 415944.27
If we subtract 917 from 980, we get 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 630, and continue the process.

Step 11:
If we divide 630 by 131, we get 4 and a remainder of 106.
Put 4 as the next digit of the answer. 
Result so far: 415944.274
If we take 524 away from 630, 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.

Let's proceed to step 12:
When dividing 1060 by 131, we get 8 with a remainder of 12.
Use 8 as the next digit of our solution. 
Result so far: 415944.2748
Subtracting 1048 from 1060 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 13:
If we divide 120 by 131, we get 0 and a remainder of 120.
Put 0 as the next digit of the answer. 
Result so far: 415944.2748
If we subtract 0 from 120, we get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Advancing to step 14:
The number 131 fits into 1200 9 times, leaving a remainder of 21.
Record the quotient 9 as the next digit in the result. 
Result so far: 415944.274809
Subtract 1179 from 1200 to get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

On to step 15:
210 divided by 131 is 1 with a remainder of 79.
The next digit of our result is 1. 
Result so far: 415944.2748091
If we subtract 131 from 210, we get 79.
Since there are no more digits in the dividend, we add a zero to the remainder making it 790, and continue the process.

Going ahead to step 16:
131 goes into 790 6 times with a remainder of 4.
The number 6 becomes the next digit in our result. 
Result so far: 415944.27480916
Subtracting 786 from 790 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

The quotient of the division is 415944.27480916, and the remainder is 4e-09.