We look at the division of 55437494 by 823 
Our goal is to divide 55437494 by 823.

Advancing to step 1:
5 divided by 823 is 0 with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Include the next digit (5) from the dividend after 5, then repeat: 55 / 823

Step 2:
When dividing 55 by 823, we get 0 with a remainder of 55.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 55 to get 55.
Bring next digit (4) of the dividend behind the 55 and repeat the process: 554 / 823

On to step 3:
823 can be fit into 554 0 times, resulting in a remainder of 554.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 554 leaves us with 554.
Bring next digit (3) of the dividend behind the 554 and repeat the process: 5543 / 823

Step 4:
If we divide 5543 by 823, we get 6 and a remainder of 605.
Use 6 as the next digit of our solution. 
Result so far: 6.0
The remainder is 605 after subtracting 4938 from 5543.
Grab the next digit (7) from the dividend, add it to 605, then carry on: 6057 / 823

Moving on to step 5:
If we divide 6057 by 823, we get 7 and a remainder of 296.
The number 7 becomes the next digit in our result. 
Result so far: 67.0
Subtract 5761 from 6057 to get 296.
Fetch the next digit (4) from the dividend, attach it to 296 and continue: 2964 / 823

Let's proceed to step 6:
823 can be fit into 2964 3 times, resulting in a remainder of 495.
Use 3 as the next digit of our solution. 
Result so far: 673.0
If we subtract 2469 from 2964, we get 495.
Include the next digit (9) from the dividend after 495, then repeat: 4959 / 823

Going ahead to step 7:
823 can be fit into 4959 6 times, resulting in a remainder of 21.
The number 6 becomes the next digit in our result. 
Result so far: 6736.0
The remainder is 21 after subtracting 4938 from 4959.
Grab the next digit (4) from the dividend, add it to 21, then carry on: 214 / 823

On to step 8:
823 goes into 214 0 times with a remainder of 214.
The number 0 becomes the next digit in our result. 
Result so far: 67360.0
If we subtract 0 from 214, we get 214.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2140, and continue the process.

Let's proceed to step 9:
The number 823 fits into 2140 2 times, leaving a remainder of 494.
Write down 2 as next digit of the result. 
Result so far: 67360.2
Subtract 1646 from 2140 to get 494.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4940, and continue the process.

Going ahead to step 10:
When dividing 4940 by 823, we get 6 with a remainder of 2.
Write down 6 as next digit of the result. 
Result so far: 67360.26
Deduct 4938 from 4940 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 11:
823 can be fit into 20 0 times, resulting in a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 67360.26
Subtracting 0 from 20 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 12:
823 can be fit into 200 0 times, resulting in a remainder of 200.
The number 0 becomes the next digit in our result. 
Result so far: 67360.26
The remainder is 200 after subtracting 0 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

The quotient of the division is 67360.26, and the remainder is 0.002.