We look at the division of 54421192 by 478 
We're looking to find how many times 478 goes into 54421192.

Step 1:
When dividing 5 by 478, we get 0 with a remainder of 5.
Write down 0 as next digit of the result. 
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 / 478

Let's proceed to step 2:
The number 478 fits into 54 0 times, leaving 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.
Take the next digit (4) from the dividend and append it to 54, then repeat: 544 / 478

Let's proceed to step 3:
When dividing 544 by 478, we get 1 with a remainder of 66.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 478 from 544, we get 66.
Take the next digit (2) from the dividend and append it to 66, then repeat: 662 / 478

Advancing to step 4:
662 divided by 478 is 1 with a remainder of 184.
Use 1 as the next digit of our solution. 
Result so far: 11.0
The remainder is 184 after subtracting 478 from 662.
Include the next digit (1) from the dividend after 184, then repeat: 1841 / 478

Going ahead to step 5:
When dividing 1841 by 478, we get 3 with a remainder of 407.
Put 3 as the next digit of the answer. 
Result so far: 113.0
Subtract 1434 from 1841 to get 407.
Grab the next digit (1) from the dividend, add it to 407, then carry on: 4071 / 478

Advancing to step 6:
The number 478 fits into 4071 8 times, leaving a remainder of 247.
Use 8 as the next digit of our solution. 
Result so far: 1138.0
The remainder is 247 after subtracting 3824 from 4071.
Bring next digit (9) of the dividend behind the 247 and repeat the process: 2479 / 478

Moving on to step 7:
When dividing 2479 by 478, we get 5 with a remainder of 89.
Write down 5 as next digit of the result. 
Result so far: 11385.0
Subtracting 2390 from 2479 leaves us with 89.
Fetch the next digit (2) from the dividend, attach it to 89 and continue: 892 / 478

On to step 8:
478 can be fit into 892 1 times, resulting in a remainder of 414.
The number 1 becomes the next digit in our result. 
Result so far: 113851.0
The remainder is 414 after subtracting 478 from 892.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4140, and continue the process.

Going ahead to step 9:
4140 divided by 478 is 8 with a remainder of 316.
The number 8 becomes the next digit in our result. 
Result so far: 113851.8
The remainder is 316 after subtracting 3824 from 4140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3160, and continue the process.

Moving on to step 10:
3160 divided by 478 is 6 with a remainder of 292.
Record the quotient 6 as the next digit in the result. 
Result so far: 113851.86
Subtract 2868 from 3160 to get 292.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2920, and continue the process.

Moving on to step 11:
478 can be fit into 2920 6 times, resulting in a remainder of 52.
The number 6 becomes the next digit in our result. 
Result so far: 113851.866
If we subtract 2868 from 2920, we get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

The quotient of the division is 113851.866, and the remainder is 0.0052.