54786140 divided by 189 
We want to figure out the number of times 54786140 can be divided by 189.

Step 1:
If we divide 5 by 189, we get 0 and a remainder of 5.
Record the quotient 0 as the next digit in the result. 
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 / 189

On to step 2:
When dividing 54 by 189, we get 0 with a remainder of 54.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 54, we get 54.
Bring next digit (7) of the dividend behind the 54 and repeat the process: 547 / 189

Let's proceed to step 3:
189 can be fit into 547 2 times, resulting in a remainder of 169.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Deduct 378 from 547 and we're left with 169.
Include the next digit (8) from the dividend after 169, then repeat: 1698 / 189

Step 4:
When dividing 1698 by 189, we get 8 with a remainder of 186.
Write down 8 as next digit of the result. 
Result so far: 28.0
Subtracting 1512 from 1698 leaves us with 186.
Append the next digit (6) from the dividend to 186 and continue with: 1866 / 189

Advancing to step 5:
When dividing 1866 by 189, we get 9 with a remainder of 165.
Record the quotient 9 as the next digit in the result. 
Result so far: 289.0
If we subtract 1701 from 1866, we get 165.
Fetch the next digit (1) from the dividend, attach it to 165 and continue: 1651 / 189

Advancing to step 6:
189 can be fit into 1651 8 times, resulting in a remainder of 139.
The next digit of our result is 8. 
Result so far: 2898.0
Subtract 1512 from 1651 to get 139.
Bring next digit (4) of the dividend behind the 139 and repeat the process: 1394 / 189

On to step 7:
If we divide 1394 by 189, we get 7 and a remainder of 71.
The number 7 becomes the next digit in our result. 
Result so far: 28987.0
The remainder is 71 after subtracting 1323 from 1394.
Grab the next digit (0) from the dividend, add it to 71, then carry on: 710 / 189

Let's proceed to step 8:
The number 189 fits into 710 3 times, leaving a remainder of 143.
Put 3 as the next digit of the answer. 
Result so far: 289873.0
Deduct 567 from 710 and we're left with 143.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1430, and continue the process.

Let's proceed to step 9:
189 can be fit into 1430 7 times, resulting in a remainder of 107.
The next digit of our result is 7. 
Result so far: 289873.7
The remainder is 107 after subtracting 1323 from 1430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1070, and continue the process.

Let's proceed to step 10:
When dividing 1070 by 189, we get 5 with a remainder of 125.
The number 5 becomes the next digit in our result. 
Result so far: 289873.75
If we take 945 away from 1070, we end up with 125.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1250, and continue the process.

Let's proceed to step 11:
When dividing 1250 by 189, we get 6 with a remainder of 116.
Write down 6 as next digit of the result. 
Result so far: 289873.756
Subtracting 1134 from 1250 leaves us with 116.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

Advancing to step 12:
If we divide 1160 by 189, we get 6 and a remainder of 26.
Put 6 as the next digit of the answer. 
Result so far: 289873.7566
Deduct 1134 from 1160 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

The final outcome is 289873.7566, with a leftover of 0.00026.