We look at the division of 54009136 by 272 
Our goal is to divide 54009136 by 272.

Step 1:
272 goes into 5 0 times with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 272

On to step 2:
When dividing 54 by 272, we get 0 with a remainder of 54.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 54 leaves us with 54.
Bring next digit (0) of the dividend behind the 54 and repeat the process: 540 / 272

Going ahead to step 3:
The number 272 fits into 540 1 times, leaving a remainder of 268.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 272 from 540 leaves us with 268.
Grab the next digit (0) from the dividend, add it to 268, then carry on: 2680 / 272

Going ahead to step 4:
272 can be fit into 2680 9 times, resulting in a remainder of 232.
Put 9 as the next digit of the answer. 
Result so far: 19.0
Deduct 2448 from 2680 and we're left with 232.
Grab the next digit (9) from the dividend, add it to 232, then carry on: 2329 / 272

Going ahead to step 5:
2329 divided by 272 is 8 with a remainder of 153.
Put 8 as the next digit of the answer. 
Result so far: 198.0
Subtract 2176 from 2329 to get 153.
Grab the next digit (1) from the dividend, add it to 153, then carry on: 1531 / 272

Moving on to step 6:
The number 272 fits into 1531 5 times, leaving a remainder of 171.
Put 5 as the next digit of the answer. 
Result so far: 1985.0
Subtracting 1360 from 1531 leaves us with 171.
Take the next digit (3) from the dividend and append it to 171, then repeat: 1713 / 272

Advancing to step 7:
If we divide 1713 by 272, we get 6 and a remainder of 81.
The next digit of our result is 6. 
Result so far: 19856.0
The remainder is 81 after subtracting 1632 from 1713.
Grab the next digit (6) from the dividend, add it to 81, then carry on: 816 / 272

Going ahead to step 8:
272 can be fit into 816 3 times, resulting in a remainder of 0.
Record the quotient 3 as the next digit in the result. 
Result so far: 198563.0
The remainder is 0 after subtracting 816 from 816.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 9:
272 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 198563.0
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 10:
The number 272 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 198563.0
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 198563.0 with a balance of 0.0.