We're dividing 54450838 by 260 
Our goal is to divide 54450838 by 260.

Step 1:
260 goes into 5 0 times with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 260

Advancing to step 2:
When dividing 54 by 260, we get 0 with a remainder of 54.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 54 after subtracting 0 from 54.
Append the next digit (4) from the dividend to 54 and continue with: 544 / 260

Going ahead to step 3:
260 can be fit into 544 2 times, resulting in a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 520 from 544 to get 24.
Grab the next digit (5) from the dividend, add it to 24, then carry on: 245 / 260

Moving on to step 4:
260 can be fit into 245 0 times, resulting in a remainder of 245.
Use 0 as the next digit of our solution. 
Result so far: 20.0
If we subtract 0 from 245, we get 245.
Grab the next digit (0) from the dividend, add it to 245, then carry on: 2450 / 260

Advancing to step 5:
If we divide 2450 by 260, we get 9 and a remainder of 110.
Use 9 as the next digit of our solution. 
Result so far: 209.0
Subtract 2340 from 2450 to get 110.
Fetch the next digit (8) from the dividend, attach it to 110 and continue: 1108 / 260

Advancing to step 6:
260 can be fit into 1108 4 times, resulting in a remainder of 68.
Use 4 as the next digit of our solution. 
Result so far: 2094.0
Subtract 1040 from 1108 to get 68.
Include the next digit (3) from the dividend after 68, then repeat: 683 / 260

On to step 7:
When dividing 683 by 260, we get 2 with a remainder of 163.
Use 2 as the next digit of our solution. 
Result so far: 20942.0
Deduct 520 from 683 and we're left with 163.
Bring next digit (8) of the dividend behind the 163 and repeat the process: 1638 / 260

Let's proceed to step 8:
260 goes into 1638 6 times with a remainder of 78.
Record the quotient 6 as the next digit in the result. 
Result so far: 209426.0
Deduct 1560 from 1638 and we're left with 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Moving on to step 9:
The number 260 fits into 780 3 times, leaving a remainder of 0.
The number 3 becomes the next digit in our result. 
Result so far: 209426.3
Subtract 780 from 780 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 10:
0 divided by 260 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 209426.3
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 11:
The number 260 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 209426.3
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 209426.3 with a remaining 0.0.