We look at the division of 54227 by 44 
Let's see how many times 44 fits into 54227.

Moving on to step 1:
If we divide 5 by 44, we get 0 and a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 44

Going ahead to step 2:
When dividing 54 by 44, we get 1 with a remainder of 10.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 44 from 54 and we're left with 10.
Bring next digit (2) of the dividend behind the 10 and repeat the process: 102 / 44

Moving on to step 3:
When dividing 102 by 44, we get 2 with a remainder of 14.
Record the quotient 2 as the next digit in the result. 
Result so far: 12.0
Deduct 88 from 102 and we're left with 14.
Take the next digit (2) from the dividend and append it to 14, then repeat: 142 / 44

Going ahead to step 4:
44 can be fit into 142 3 times, resulting in a remainder of 10.
The number 3 becomes the next digit in our result. 
Result so far: 123.0
Subtract 132 from 142 to get 10.
Append the next digit (7) from the dividend to 10 and continue with: 107 / 44

On to step 5:
44 goes into 107 2 times with a remainder of 19.
Write down 2 as next digit of the result. 
Result so far: 1232.0
Subtract 88 from 107 to 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.

Advancing to step 6:
190 divided by 44 is 4 with a remainder of 14.
Write down 4 as next digit of the result. 
Result so far: 1232.4
Subtract 176 from 190 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 7:
44 goes into 140 3 times with a remainder of 8.
The next digit of our result is 3. 
Result so far: 1232.43
Deduct 132 from 140 and we're left 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.

Going ahead to step 8:
The number 44 fits into 80 1 times, leaving a remainder of 36.
Write down 1 as next digit of the result. 
Result so far: 1232.431
If we subtract 44 from 80, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 9:
360 divided by 44 is 8 with a remainder of 8.
Use 8 as the next digit of our solution. 
Result so far: 1232.4318
If we subtract 352 from 360, we get 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 10:
If we divide 80 by 44, we get 1 and a remainder of 36.
Use 1 as the next digit of our solution. 
Result so far: 1232.43181
Subtracting 44 from 80 leaves us with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Step 11:
44 goes into 360 8 times with a remainder of 8.
The next digit of our result is 8. 
Result so far: 1232.431818
If we take 352 away from 360, 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.

Moving on to step 12:
If we divide 80 by 44, we get 1 and a remainder of 36.
Use 1 as the next digit of our solution. 
Result so far: 1232.4318181
Subtracting 44 from 80 leaves us with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Advancing to step 13:
The number 44 fits into 360 8 times, leaving a remainder of 8.
The next digit of our result is 8. 
Result so far: 1232.43181818
Deduct 352 from 360 and we're left 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.

In conclusion, the division gives 1232.43181818 with a balance of 8e-09.