We look at the division of 54273967 by 100 
We're looking to find how many times 100 goes into 54273967.

Step 1:
The number 100 fits into 5 0 times, leaving a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 100

On to step 2:
100 goes into 54 0 times with a remainder of 54.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 54 to get 54.
Fetch the next digit (2) from the dividend, attach it to 54 and continue: 542 / 100

Going ahead to step 3:
542 divided by 100 is 5 with a remainder of 42.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Subtracting 500 from 542 leaves us with 42.
Include the next digit (7) from the dividend after 42, then repeat: 427 / 100

Let's proceed to step 4:
427 divided by 100 is 4 with a remainder of 27.
Put 4 as the next digit of the answer. 
Result so far: 54.0
Subtract 400 from 427 to get 27.
Take the next digit (3) from the dividend and append it to 27, then repeat: 273 / 100

Let's proceed to step 5:
273 divided by 100 is 2 with a remainder of 73.
The next digit of our result is 2. 
Result so far: 542.0
The remainder is 73 after subtracting 200 from 273.
Take the next digit (9) from the dividend and append it to 73, then repeat: 739 / 100

On to step 6:
The number 100 fits into 739 7 times, leaving a remainder of 39.
Use 7 as the next digit of our solution. 
Result so far: 5427.0
Deduct 700 from 739 and we're left with 39.
Fetch the next digit (6) from the dividend, attach it to 39 and continue: 396 / 100

Let's proceed to step 7:
396 divided by 100 is 3 with a remainder of 96.
Write down 3 as next digit of the result. 
Result so far: 54273.0
Subtract 300 from 396 to get 96.
Fetch the next digit (7) from the dividend, attach it to 96 and continue: 967 / 100

Step 8:
967 divided by 100 is 9 with a remainder of 67.
The number 9 becomes the next digit in our result. 
Result so far: 542739.0
Subtract 900 from 967 to get 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

Let's proceed to step 9:
670 divided by 100 is 6 with a remainder of 70.
Put 6 as the next digit of the answer. 
Result so far: 542739.6
Subtracting 600 from 670 leaves us with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Going ahead to step 10:
100 can be fit into 700 7 times, resulting in a remainder of 0.
Record the quotient 7 as the next digit in the result. 
Result so far: 542739.67
Subtracting 700 from 700 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 11:
If we divide 0 by 100, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 542739.67
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 12:
100 can be fit into 0 0 times, resulting in a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 542739.67
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 542739.67, with a leftover of 0.0.