55178740 ÷ 235 
We want to figure out the number of times 55178740 can be divided by 235.

On to step 1:
5 divided by 235 is 0 with a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Grab the next digit (5) from the dividend, add it to 5, then carry on: 55 / 235

Let's proceed to step 2:
If we divide 55 by 235, we get 0 and a remainder of 55.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 55, we get 55.
Append the next digit (1) from the dividend to 55 and continue with: 551 / 235

On to step 3:
When dividing 551 by 235, we get 2 with a remainder of 81.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 470 from 551 and we're left with 81.
Grab the next digit (7) from the dividend, add it to 81, then carry on: 817 / 235

Going ahead to step 4:
If we divide 817 by 235, we get 3 and a remainder of 112.
Write down 3 as next digit of the result. 
Result so far: 23.0
Subtract 705 from 817 to get 112.
Take the next digit (8) from the dividend and append it to 112, then repeat: 1128 / 235

Going ahead to step 5:
If we divide 1128 by 235, we get 4 and a remainder of 188.
The number 4 becomes the next digit in our result. 
Result so far: 234.0
If we take 940 away from 1128, we end up with 188.
Fetch the next digit (7) from the dividend, attach it to 188 and continue: 1887 / 235

On to step 6:
The number 235 fits into 1887 8 times, leaving a remainder of 7.
Write down 8 as next digit of the result. 
Result so far: 2348.0
Subtracting 1880 from 1887 leaves us with 7.
Bring next digit (4) of the dividend behind the 7 and repeat the process: 74 / 235

On to step 7:
235 can be fit into 74 0 times, resulting in a remainder of 74.
Put 0 as the next digit of the answer. 
Result so far: 23480.0
The remainder is 74 after subtracting 0 from 74.
Fetch the next digit (0) from the dividend, attach it to 74 and continue: 740 / 235

Let's proceed to step 8:
If we divide 740 by 235, we get 3 and a remainder of 35.
Record the quotient 3 as the next digit in the result. 
Result so far: 234803.0
Subtract 705 from 740 to get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Going ahead to step 9:
350 divided by 235 is 1 with a remainder of 115.
Use 1 as the next digit of our solution. 
Result so far: 234803.1
The remainder is 115 after subtracting 235 from 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1150, and continue the process.

Let's proceed to step 10:
235 goes into 1150 4 times with a remainder of 210.
Record the quotient 4 as the next digit in the result. 
Result so far: 234803.14
The remainder is 210 after subtracting 940 from 1150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Going ahead to step 11:
When dividing 2100 by 235, we get 8 with a remainder of 220.
Put 8 as the next digit of the answer. 
Result so far: 234803.148
The remainder is 220 after subtracting 1880 from 2100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Moving on to step 12:
If we divide 2200 by 235, we get 9 and a remainder of 85.
The number 9 becomes the next digit in our result. 
Result so far: 234803.1489
If we subtract 2115 from 2200, we get 85.
Since there are no more digits in the dividend, we add a zero to the remainder making it 850, and continue the process.

Moving on to step 13:
235 goes into 850 3 times with a remainder of 145.
The number 3 becomes the next digit in our result. 
Result so far: 234803.14893
If we subtract 705 from 850, we get 145.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1450, and continue the process.

On to step 14:
235 can be fit into 1450 6 times, resulting in a remainder of 40.
Put 6 as the next digit of the answer. 
Result so far: 234803.148936
Subtracting 1410 from 1450 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 15:
235 goes into 400 1 times with a remainder of 165.
The next digit of our result is 1. 
Result so far: 234803.1489361
Subtract 235 from 400 to get 165.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1650, and continue the process.

Moving on to step 16:
235 goes into 1650 7 times with a remainder of 5.
The next digit of our result is 7. 
Result so far: 234803.14893617
Deduct 1645 from 1650 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

The final outcome is 234803.14893617, with a leftover of 5e-09.