We're dividing 54313940 by 923 
Our goal is to divide 54313940 by 923.

Moving on to step 1:
The number 923 fits into 5 0 times, leaving a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 923

Going ahead to step 2:
The number 923 fits into 54 0 times, leaving a remainder of 54.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 54 leaves us with 54.
Take the next digit (3) from the dividend and append it to 54, then repeat: 543 / 923

Going ahead to step 3:
543 divided by 923 is 0 with a remainder of 543.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 543, we get 543.
Include the next digit (1) from the dividend after 543, then repeat: 5431 / 923

Step 4:
When dividing 5431 by 923, we get 5 with a remainder of 816.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
If we subtract 4615 from 5431, we get 816.
Take the next digit (3) from the dividend and append it to 816, then repeat: 8163 / 923

On to step 5:
923 can be fit into 8163 8 times, resulting in a remainder of 779.
The number 8 becomes the next digit in our result. 
Result so far: 58.0
Deduct 7384 from 8163 and we're left with 779.
Fetch the next digit (9) from the dividend, attach it to 779 and continue: 7799 / 923

Step 6:
923 can be fit into 7799 8 times, resulting in a remainder of 415.
Record the quotient 8 as the next digit in the result. 
Result so far: 588.0
Subtracting 7384 from 7799 leaves us with 415.
Append the next digit (4) from the dividend to 415 and continue with: 4154 / 923

Moving on to step 7:
4154 divided by 923 is 4 with a remainder of 462.
The next digit of our result is 4. 
Result so far: 5884.0
Subtracting 3692 from 4154 leaves us with 462.
Include the next digit (0) from the dividend after 462, then repeat: 4620 / 923

Moving on to step 8:
The number 923 fits into 4620 5 times, leaving a remainder of 5.
Put 5 as the next digit of the answer. 
Result so far: 58845.0
Deduct 4615 from 4620 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Advancing to step 9:
50 divided by 923 is 0 with a remainder of 50.
Record the quotient 0 as the next digit in the result. 
Result so far: 58845.0
Deduct 0 from 50 and we're left with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Step 10:
923 can be fit into 500 0 times, resulting in a remainder of 500.
Put 0 as the next digit of the answer. 
Result so far: 58845.0
If we take 0 away from 500, we end up with 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

The final result is 58845.0 with a remainder of 0.5.