54973985 divided by 565 
We want to figure out the number of times 54973985 can be divided by 565.

Step 1:
If we divide 5 by 565, we get 0 and 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.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 565

Going ahead to step 2:
The number 565 fits into 54 0 times, leaving a remainder of 54.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 54 after subtracting 0 from 54.
Grab the next digit (9) from the dividend, add it to 54, then carry on: 549 / 565

Going ahead to step 3:
When dividing 549 by 565, we get 0 with a remainder of 549.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 549 leaves us with 549.
Include the next digit (7) from the dividend after 549, then repeat: 5497 / 565

Going ahead to step 4:
When dividing 5497 by 565, we get 9 with a remainder of 412.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
If we subtract 5085 from 5497, we get 412.
Grab the next digit (3) from the dividend, add it to 412, then carry on: 4123 / 565

Let's proceed to step 5:
565 can be fit into 4123 7 times, resulting in a remainder of 168.
The number 7 becomes the next digit in our result. 
Result so far: 97.0
If we subtract 3955 from 4123, we get 168.
Append the next digit (9) from the dividend to 168 and continue with: 1689 / 565

Moving on to step 6:
The number 565 fits into 1689 2 times, leaving a remainder of 559.
The number 2 becomes the next digit in our result. 
Result so far: 972.0
If we take 1130 away from 1689, we end up with 559.
Include the next digit (8) from the dividend after 559, then repeat: 5598 / 565

Step 7:
5598 divided by 565 is 9 with a remainder of 513.
Use 9 as the next digit of our solution. 
Result so far: 9729.0
Subtract 5085 from 5598 to get 513.
Include the next digit (5) from the dividend after 513, then repeat: 5135 / 565

Let's proceed to step 8:
The number 565 fits into 5135 9 times, leaving a remainder of 50.
The number 9 becomes the next digit in our result. 
Result so far: 97299.0
The remainder is 50 after subtracting 5085 from 5135.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Going ahead to step 9:
The number 565 fits into 500 0 times, leaving a remainder of 500.
The next digit of our result is 0. 
Result so far: 97299.0
The remainder is 500 after subtracting 0 from 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

Step 10:
565 can be fit into 5000 8 times, resulting in a remainder of 480.
Record the quotient 8 as the next digit in the result. 
Result so far: 97299.08
If we take 4520 away from 5000, we end up with 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

On to step 11:
If we divide 4800 by 565, we get 8 and a remainder of 280.
Use 8 as the next digit of our solution. 
Result so far: 97299.088
Deduct 4520 from 4800 and we're left with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

After the division, we end up with 97299.088 and a remainder of 0.028.