We're dividing 54445918 by 726 
We want to divide 54445918 by 726.

Let's proceed to step 1:
5 divided by 726 is 0 with a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 726

Moving on to step 2:
The number 726 fits into 54 0 times, leaving a remainder of 54.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 54, we end up with 54.
Bring next digit (4) of the dividend behind the 54 and repeat the process: 544 / 726

Moving on to step 3:
If we divide 544 by 726, we get 0 and a remainder of 544.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 544 leaves us with 544.
Include the next digit (4) from the dividend after 544, then repeat: 5444 / 726

On to step 4:
If we divide 5444 by 726, we get 7 and a remainder of 362.
Use 7 as the next digit of our solution. 
Result so far: 7.0
Subtracting 5082 from 5444 leaves us with 362.
Take the next digit (5) from the dividend and append it to 362, then repeat: 3625 / 726

On to step 5:
The number 726 fits into 3625 4 times, leaving a remainder of 721.
Use 4 as the next digit of our solution. 
Result so far: 74.0
If we take 2904 away from 3625, we end up with 721.
Include the next digit (9) from the dividend after 721, then repeat: 7219 / 726

Moving on to step 6:
726 goes into 7219 9 times with a remainder of 685.
The number 9 becomes the next digit in our result. 
Result so far: 749.0
Subtracting 6534 from 7219 leaves us with 685.
Take the next digit (1) from the dividend and append it to 685, then repeat: 6851 / 726

Moving on to step 7:
6851 divided by 726 is 9 with a remainder of 317.
The number 9 becomes the next digit in our result. 
Result so far: 7499.0
Subtract 6534 from 6851 to get 317.
Grab the next digit (8) from the dividend, add it to 317, then carry on: 3178 / 726

Moving on to step 8:
If we divide 3178 by 726, we get 4 and a remainder of 274.
Write down 4 as next digit of the result. 
Result so far: 74994.0
If we subtract 2904 from 3178, we get 274.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2740, and continue the process.

Step 9:
726 can be fit into 2740 3 times, resulting in a remainder of 562.
The next digit of our result is 3. 
Result so far: 74994.3
If we subtract 2178 from 2740, we get 562.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5620, and continue the process.

Moving on to step 10:
When dividing 5620 by 726, we get 7 with a remainder of 538.
Record the quotient 7 as the next digit in the result. 
Result so far: 74994.37
The remainder is 538 after subtracting 5082 from 5620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5380, and continue the process.

On to step 11:
The number 726 fits into 5380 7 times, leaving a remainder of 298.
Put 7 as the next digit of the answer. 
Result so far: 74994.377
If we take 5082 away from 5380, we end up with 298.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2980, and continue the process.

The final result is 74994.377 with a remainder of 0.0298.