We look at the division of 54959962 by 767 
We want to figure out the number of times 54959962 can be divided by 767.

Step 1:
5 divided by 767 is 0 with a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 767

Advancing to step 2:
If we divide 54 by 767, we get 0 and a remainder of 54.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 54 after subtracting 0 from 54.
Append the next digit (9) from the dividend to 54 and continue with: 549 / 767

Going ahead to step 3:
The number 767 fits into 549 0 times, leaving a remainder of 549.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 549 after subtracting 0 from 549.
Grab the next digit (5) from the dividend, add it to 549, then carry on: 5495 / 767

Advancing to step 4:
767 can be fit into 5495 7 times, resulting in a remainder of 126.
The next digit of our result is 7. 
Result so far: 7.0
Subtracting 5369 from 5495 leaves us with 126.
Include the next digit (9) from the dividend after 126, then repeat: 1269 / 767

On to step 5:
767 can be fit into 1269 1 times, resulting in a remainder of 502.
Record the quotient 1 as the next digit in the result. 
Result so far: 71.0
Deduct 767 from 1269 and we're left with 502.
Append the next digit (9) from the dividend to 502 and continue with: 5029 / 767

Going ahead to step 6:
5029 divided by 767 is 6 with a remainder of 427.
The next digit of our result is 6. 
Result so far: 716.0
Subtract 4602 from 5029 to get 427.
Take the next digit (6) from the dividend and append it to 427, then repeat: 4276 / 767

Going ahead to step 7:
The number 767 fits into 4276 5 times, leaving a remainder of 441.
Record the quotient 5 as the next digit in the result. 
Result so far: 7165.0
Subtracting 3835 from 4276 leaves us with 441.
Fetch the next digit (2) from the dividend, attach it to 441 and continue: 4412 / 767

Moving on to step 8:
767 can be fit into 4412 5 times, resulting in a remainder of 577.
Record the quotient 5 as the next digit in the result. 
Result so far: 71655.0
If we subtract 3835 from 4412, we get 577.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5770, and continue the process.

On to step 9:
When dividing 5770 by 767, we get 7 with a remainder of 401.
The number 7 becomes the next digit in our result. 
Result so far: 71655.7
If we subtract 5369 from 5770, we get 401.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4010, and continue the process.

Going ahead to step 10:
767 goes into 4010 5 times with a remainder of 175.
Record the quotient 5 as the next digit in the result. 
Result so far: 71655.75
If we take 3835 away from 4010, we end up with 175.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1750, and continue the process.

Step 11:
767 goes into 1750 2 times with a remainder of 216.
Record the quotient 2 as the next digit in the result. 
Result so far: 71655.752
If we subtract 1534 from 1750, we get 216.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2160, and continue the process.

On to step 12:
The number 767 fits into 2160 2 times, leaving a remainder of 626.
Record the quotient 2 as the next digit in the result. 
Result so far: 71655.7522
If we take 1534 away from 2160, we end up with 626.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6260, and continue the process.

In conclusion, the division gives 71655.7522 with a balance of 0.00626.