We look at the division of 43954056 by 497 
We want to figure out the number of times 43954056 can be divided by 497.

Let's proceed to step 1:
The number 497 fits into 4 0 times, leaving a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Take the next digit (3) from the dividend and append it to 4, then repeat: 43 / 497

On to step 2:
497 can be fit into 43 0 times, resulting in a remainder of 43.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 43, we get 43.
Append the next digit (9) from the dividend to 43 and continue with: 439 / 497

Advancing to step 3:
439 divided by 497 is 0 with a remainder of 439.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 439 to get 439.
Take the next digit (5) from the dividend and append it to 439, then repeat: 4395 / 497

Let's proceed to step 4:
497 can be fit into 4395 8 times, resulting in a remainder of 419.
Use 8 as the next digit of our solution. 
Result so far: 8.0
The remainder is 419 after subtracting 3976 from 4395.
Fetch the next digit (4) from the dividend, attach it to 419 and continue: 4194 / 497

Moving on to step 5:
4194 divided by 497 is 8 with a remainder of 218.
The number 8 becomes the next digit in our result. 
Result so far: 88.0
Deduct 3976 from 4194 and we're left with 218.
Fetch the next digit (0) from the dividend, attach it to 218 and continue: 2180 / 497

Advancing to step 6:
497 can be fit into 2180 4 times, resulting in a remainder of 192.
Write down 4 as next digit of the result. 
Result so far: 884.0
If we subtract 1988 from 2180, we get 192.
Append the next digit (5) from the dividend to 192 and continue with: 1925 / 497

Let's proceed to step 7:
When dividing 1925 by 497, we get 3 with a remainder of 434.
The number 3 becomes the next digit in our result. 
Result so far: 8843.0
The remainder is 434 after subtracting 1491 from 1925.
Fetch the next digit (6) from the dividend, attach it to 434 and continue: 4346 / 497

Going ahead to step 8:
497 goes into 4346 8 times with a remainder of 370.
The number 8 becomes the next digit in our result. 
Result so far: 88438.0
Deduct 3976 from 4346 and we're left with 370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3700, and continue the process.

On to step 9:
If we divide 3700 by 497, we get 7 and a remainder of 221.
The number 7 becomes the next digit in our result. 
Result so far: 88438.7
Subtract 3479 from 3700 to get 221.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2210, and continue the process.

Step 10:
497 goes into 2210 4 times with a remainder of 222.
Use 4 as the next digit of our solution. 
Result so far: 88438.74
Deduct 1988 from 2210 and we're left with 222.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2220, and continue the process.

Going ahead to step 11:
If we divide 2220 by 497, we get 4 and a remainder of 232.
Record the quotient 4 as the next digit in the result. 
Result so far: 88438.744
Deduct 1988 from 2220 and we're left with 232.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2320, and continue the process.

Our division results in 88438.744 with a remaining 0.0232.