54148939 divided by 71 
We want to figure out the number of times 54148939 can be divided by 71.

Step 1:
71 goes into 5 0 times with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 71

Going ahead to step 2:
The number 71 fits into 54 0 times, leaving a remainder of 54.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 54 and we're left with 54.
Grab the next digit (1) from the dividend, add it to 54, then carry on: 541 / 71

On to step 3:
If we divide 541 by 71, we get 7 and a remainder of 44.
Write down 7 as next digit of the result. 
Result so far: 7.0
If we subtract 497 from 541, we get 44.
Bring next digit (4) of the dividend behind the 44 and repeat the process: 444 / 71

Let's proceed to step 4:
The number 71 fits into 444 6 times, leaving a remainder of 18.
Use 6 as the next digit of our solution. 
Result so far: 76.0
If we take 426 away from 444, we end up with 18.
Take the next digit (8) from the dividend and append it to 18, then repeat: 188 / 71

Advancing to step 5:
188 divided by 71 is 2 with a remainder of 46.
Write down 2 as next digit of the result. 
Result so far: 762.0
Subtract 142 from 188 to get 46.
Bring next digit (9) of the dividend behind the 46 and repeat the process: 469 / 71

Let's proceed to step 6:
When dividing 469 by 71, we get 6 with a remainder of 43.
Use 6 as the next digit of our solution. 
Result so far: 7626.0
Subtract 426 from 469 to get 43.
Take the next digit (3) from the dividend and append it to 43, then repeat: 433 / 71

Step 7:
When dividing 433 by 71, we get 6 with a remainder of 7.
Record the quotient 6 as the next digit in the result. 
Result so far: 76266.0
If we subtract 426 from 433, we get 7.
Take the next digit (9) from the dividend and append it to 7, then repeat: 79 / 71

Let's proceed to step 8:
79 divided by 71 is 1 with a remainder of 8.
Record the quotient 1 as the next digit in the result. 
Result so far: 762661.0
If we take 71 away from 79, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 9:
71 can be fit into 80 1 times, resulting in a remainder of 9.
The number 1 becomes the next digit in our result. 
Result so far: 762661.1
Deduct 71 from 80 and we're left with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Let's proceed to step 10:
71 goes into 90 1 times with a remainder of 19.
Use 1 as the next digit of our solution. 
Result so far: 762661.11
If we subtract 71 from 90, we get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Our division results in 762661.11 with a remaining 0.019.