We're dividing 54240457 by 261 
We want to divide 54240457 by 261.

Moving on to step 1:
If we divide 5 by 261, we get 0 and a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 261

On to step 2:
261 goes into 54 0 times with a remainder of 54.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 54 leaves us with 54.
Bring next digit (2) of the dividend behind the 54 and repeat the process: 542 / 261

Going ahead to step 3:
When dividing 542 by 261, we get 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 2.0
Subtracting 522 from 542 leaves us with 20.
Append the next digit (4) from the dividend to 20 and continue with: 204 / 261

Step 4:
If we divide 204 by 261, we get 0 and a remainder of 204.
Record the quotient 0 as the next digit in the result. 
Result so far: 20.0
Subtract 0 from 204 to get 204.
Grab the next digit (0) from the dividend, add it to 204, then carry on: 2040 / 261

Let's proceed to step 5:
The number 261 fits into 2040 7 times, leaving a remainder of 213.
The number 7 becomes the next digit in our result. 
Result so far: 207.0
If we subtract 1827 from 2040, we get 213.
Grab the next digit (4) from the dividend, add it to 213, then carry on: 2134 / 261

Going ahead to step 6:
261 can be fit into 2134 8 times, resulting in a remainder of 46.
Put 8 as the next digit of the answer. 
Result so far: 2078.0
If we take 2088 away from 2134, we end up with 46.
Fetch the next digit (5) from the dividend, attach it to 46 and continue: 465 / 261

Advancing to step 7:
261 goes into 465 1 times with a remainder of 204.
The number 1 becomes the next digit in our result. 
Result so far: 20781.0
If we take 261 away from 465, we end up with 204.
Append the next digit (7) from the dividend to 204 and continue with: 2047 / 261

Let's proceed to step 8:
261 goes into 2047 7 times with a remainder of 220.
Put 7 as the next digit of the answer. 
Result so far: 207817.0
If we take 1827 away from 2047, we end up with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Going ahead to step 9:
2200 divided by 261 is 8 with a remainder of 112.
Write down 8 as next digit of the result. 
Result so far: 207817.8
The remainder is 112 after subtracting 2088 from 2200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

Going ahead to step 10:
When dividing 1120 by 261, we get 4 with a remainder of 76.
Write down 4 as next digit of the result. 
Result so far: 207817.84
The remainder is 76 after subtracting 1044 from 1120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Going ahead to step 11:
If we divide 760 by 261, we get 2 and a remainder of 238.
The number 2 becomes the next digit in our result. 
Result so far: 207817.842
If we take 522 away from 760, we end up with 238.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2380, and continue the process.

Advancing to step 12:
261 can be fit into 2380 9 times, resulting in a remainder of 31.
Record the quotient 9 as the next digit in the result. 
Result so far: 207817.8429
If we subtract 2349 from 2380, we get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Step 13:
310 divided by 261 is 1 with a remainder of 49.
Record the quotient 1 as the next digit in the result. 
Result so far: 207817.84291
The remainder is 49 after subtracting 261 from 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Going ahead to step 14:
490 divided by 261 is 1 with a remainder of 229.
The next digit of our result is 1. 
Result so far: 207817.842911
The remainder is 229 after subtracting 261 from 490.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2290, and continue the process.

In conclusion, the division gives 207817.842911 with a balance of 2.29e-05.