We're dividing 544678 by 4 
We're looking to find how many times 4 goes into 544678.

Let's proceed to step 1:
If we divide 5 by 4, we get 1 and a remainder of 1.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 4 from 5 leaves us with 1.
Take the next digit (4) from the dividend and append it to 1, then repeat: 14 / 4

Step 2:
4 goes into 14 3 times with a remainder of 2.
Use 3 as the next digit of our solution. 
Result so far: 13.0
If we subtract 12 from 14, we get 2.
Include the next digit (4) from the dividend after 2, then repeat: 24 / 4

On to step 3:
When dividing 24 by 4, we get 6 with a remainder of 0.
The number 6 becomes the next digit in our result. 
Result so far: 136.0
If we take 24 away from 24, we end up with 0.
Bring next digit (6) of the dividend behind the 0 and repeat the process: 6 / 4

Let's proceed to step 4:
4 goes into 6 1 times with a remainder of 2.
Put 1 as the next digit of the answer. 
Result so far: 1361.0
Subtract 4 from 6 to get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 4

Step 5:
The number 4 fits into 27 6 times, leaving a remainder of 3.
Write down 6 as next digit of the result. 
Result so far: 13616.0
If we take 24 away from 27, we end up with 3.
Grab the next digit (8) from the dividend, add it to 3, then carry on: 38 / 4

Let's proceed to step 6:
4 can be fit into 38 9 times, resulting in a remainder of 2.
Write down 9 as next digit of the result. 
Result so far: 136169.0
Deduct 36 from 38 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.

Let's proceed to step 7:
The number 4 fits into 20 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 136169.5
Subtracting 20 from 20 leaves us 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.

Step 8:
4 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 136169.5
If we subtract 0 from 0, we 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 9:
0 divided by 4 is 0 with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 136169.5
If we subtract 0 from 0, we 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.

The final result is 136169.5 with a remainder of 0.0.