We look at the division of 54713680 by 247 
We want to figure out the number of times 54713680 can be divided by 247.

Step 1:
When dividing 5 by 247, we get 0 with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 247

Going ahead to step 2:
54 divided by 247 is 0 with a remainder of 54.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 54 and we're left with 54.
Bring next digit (7) of the dividend behind the 54 and repeat the process: 547 / 247

Going ahead to step 3:
When dividing 547 by 247, we get 2 with a remainder of 53.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we take 494 away from 547, we end up with 53.
Append the next digit (1) from the dividend to 53 and continue with: 531 / 247

Step 4:
If we divide 531 by 247, we get 2 and a remainder of 37.
The number 2 becomes the next digit in our result. 
Result so far: 22.0
Subtracting 494 from 531 leaves us with 37.
Fetch the next digit (3) from the dividend, attach it to 37 and continue: 373 / 247

Going ahead to step 5:
The number 247 fits into 373 1 times, leaving a remainder of 126.
The number 1 becomes the next digit in our result. 
Result so far: 221.0
Subtract 247 from 373 to get 126.
Bring next digit (6) of the dividend behind the 126 and repeat the process: 1266 / 247

Going ahead to step 6:
If we divide 1266 by 247, we get 5 and a remainder of 31.
Write down 5 as next digit of the result. 
Result so far: 2215.0
If we take 1235 away from 1266, we end up with 31.
Fetch the next digit (8) from the dividend, attach it to 31 and continue: 318 / 247

Moving on to step 7:
When dividing 318 by 247, we get 1 with a remainder of 71.
Write down 1 as next digit of the result. 
Result so far: 22151.0
Deduct 247 from 318 and we're left with 71.
Fetch the next digit (0) from the dividend, attach it to 71 and continue: 710 / 247

Moving on to step 8:
If we divide 710 by 247, we get 2 and a remainder of 216.
The number 2 becomes the next digit in our result. 
Result so far: 221512.0
If we take 494 away from 710, we end up with 216.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2160, and continue the process.

Step 9:
When dividing 2160 by 247, we get 8 with a remainder of 184.
Use 8 as the next digit of our solution. 
Result so far: 221512.8
The remainder is 184 after subtracting 1976 from 2160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1840, and continue the process.

Moving on to step 10:
If we divide 1840 by 247, we get 7 and a remainder of 111.
Write down 7 as next digit of the result. 
Result so far: 221512.87
If we take 1729 away from 1840, we end up with 111.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1110, and continue the process.

Let's proceed to step 11:
247 can be fit into 1110 4 times, resulting in a remainder of 122.
Put 4 as the next digit of the answer. 
Result so far: 221512.874
If we subtract 988 from 1110, we get 122.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1220, and continue the process.

Advancing to step 12:
If we divide 1220 by 247, we get 4 and a remainder of 232.
The number 4 becomes the next digit in our result. 
Result so far: 221512.8744
Deduct 988 from 1220 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.

In conclusion, the division gives 221512.8744 with a balance of 0.00232.