We look at the division of 54103840 by 284 
We want to divide 54103840 by 284.

Moving on to step 1:
When dividing 5 by 284, we get 0 with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 284

Advancing to step 2:
284 can be fit into 54 0 times, resulting in a remainder of 54.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 54 after subtracting 0 from 54.
Include the next digit (1) from the dividend after 54, then repeat: 541 / 284

On to step 3:
When dividing 541 by 284, we get 1 with a remainder of 257.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 284 from 541 and we're left with 257.
Fetch the next digit (0) from the dividend, attach it to 257 and continue: 2570 / 284

Moving on to step 4:
The number 284 fits into 2570 9 times, leaving a remainder of 14.
Write down 9 as next digit of the result. 
Result so far: 19.0
Deduct 2556 from 2570 and we're left with 14.
Take the next digit (3) from the dividend and append it to 14, then repeat: 143 / 284

Let's proceed to step 5:
284 goes into 143 0 times with a remainder of 143.
The next digit of our result is 0. 
Result so far: 190.0
If we take 0 away from 143, we end up with 143.
Take the next digit (8) from the dividend and append it to 143, then repeat: 1438 / 284

Advancing to step 6:
284 can be fit into 1438 5 times, resulting in a remainder of 18.
Put 5 as the next digit of the answer. 
Result so far: 1905.0
If we subtract 1420 from 1438, we get 18.
Append the next digit (4) from the dividend to 18 and continue with: 184 / 284

Let's proceed to step 7:
284 goes into 184 0 times with a remainder of 184.
The number 0 becomes the next digit in our result. 
Result so far: 19050.0
If we take 0 away from 184, we end up with 184.
Bring next digit (0) of the dividend behind the 184 and repeat the process: 1840 / 284

Step 8:
1840 divided by 284 is 6 with a remainder of 136.
Write down 6 as next digit of the result. 
Result so far: 190506.0
Subtract 1704 from 1840 to get 136.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1360, and continue the process.

Let's proceed to step 9:
284 goes into 1360 4 times with a remainder of 224.
Use 4 as the next digit of our solution. 
Result so far: 190506.4
The remainder is 224 after subtracting 1136 from 1360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

On to step 10:
The number 284 fits into 2240 7 times, leaving a remainder of 252.
The next digit of our result is 7. 
Result so far: 190506.47
If we subtract 1988 from 2240, we get 252.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2520, and continue the process.

Moving on to step 11:
When dividing 2520 by 284, we get 8 with a remainder of 248.
The next digit of our result is 8. 
Result so far: 190506.478
Subtract 2272 from 2520 to get 248.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2480, and continue the process.

Moving on to step 12:
2480 divided by 284 is 8 with a remainder of 208.
The number 8 becomes the next digit in our result. 
Result so far: 190506.4788
If we take 2272 away from 2480, we end up with 208.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2080, and continue the process.

Our division results in 190506.4788 with a remaining 0.00208.