We look at the division of 54238201 by 438 
We want to divide 54238201 by 438.

Moving on to step 1:
When dividing 5 by 438, we get 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 / 438

Let's proceed to step 2:
If we divide 54 by 438, we get 0 and a remainder of 54.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 54 after subtracting 0 from 54.
Append the next digit (2) from the dividend to 54 and continue with: 542 / 438

Advancing to step 3:
The number 438 fits into 542 1 times, leaving a remainder of 104.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 104 after subtracting 438 from 542.
Grab the next digit (3) from the dividend, add it to 104, then carry on: 1043 / 438

Moving on to step 4:
When dividing 1043 by 438, we get 2 with a remainder of 167.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
If we take 876 away from 1043, we end up with 167.
Append the next digit (8) from the dividend to 167 and continue with: 1678 / 438

Moving on to step 5:
1678 divided by 438 is 3 with a remainder of 364.
Write down 3 as next digit of the result. 
Result so far: 123.0
Subtract 1314 from 1678 to get 364.
Take the next digit (2) from the dividend and append it to 364, then repeat: 3642 / 438

On to step 6:
3642 divided by 438 is 8 with a remainder of 138.
Record the quotient 8 as the next digit in the result. 
Result so far: 1238.0
Subtracting 3504 from 3642 leaves us with 138.
Fetch the next digit (0) from the dividend, attach it to 138 and continue: 1380 / 438

On to step 7:
If we divide 1380 by 438, we get 3 and a remainder of 66.
Use 3 as the next digit of our solution. 
Result so far: 12383.0
If we take 1314 away from 1380, we end up with 66.
Fetch the next digit (1) from the dividend, attach it to 66 and continue: 661 / 438

Let's proceed to step 8:
When dividing 661 by 438, we get 1 with a remainder of 223.
The next digit of our result is 1. 
Result so far: 123831.0
The remainder is 223 after subtracting 438 from 661.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2230, and continue the process.

Going ahead to step 9:
438 can be fit into 2230 5 times, resulting in a remainder of 40.
Record the quotient 5 as the next digit in the result. 
Result so far: 123831.5
Subtract 2190 from 2230 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 10:
438 goes into 400 0 times with a remainder of 400.
Put 0 as the next digit of the answer. 
Result so far: 123831.5
If we take 0 away from 400, we end up with 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Going ahead to step 11:
438 can be fit into 4000 9 times, resulting in a remainder of 58.
The number 9 becomes the next digit in our result. 
Result so far: 123831.509
If we take 3942 away from 4000, we end up with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Let's proceed to step 12:
438 goes into 580 1 times with a remainder of 142.
The next digit of our result is 1. 
Result so far: 123831.5091
If we subtract 438 from 580, we get 142.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1420, and continue the process.

Going ahead to step 13:
If we divide 1420 by 438, we get 3 and a remainder of 106.
The number 3 becomes the next digit in our result. 
Result so far: 123831.50913
Subtract 1314 from 1420 to get 106.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1060, and continue the process.

Step 14:
If we divide 1060 by 438, we get 2 and a remainder of 184.
Put 2 as the next digit of the answer. 
Result so far: 123831.509132
Subtract 876 from 1060 to get 184.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1840, and continue the process.

Going ahead to step 15:
The number 438 fits into 1840 4 times, leaving a remainder of 88.
The number 4 becomes the next digit in our result. 
Result so far: 123831.5091324
Subtract 1752 from 1840 to get 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

On to step 16:
438 can be fit into 880 2 times, resulting in a remainder of 4.
Write down 2 as next digit of the result. 
Result so far: 123831.50913242
If we subtract 876 from 880, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Our division results in 123831.50913242 with a remaining 4e-09.