54367269 ÷ 440 
Our goal is to divide 54367269 by 440.

Advancing to step 1:
If we divide 5 by 440, we get 0 and 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.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 440

Advancing to step 2:
If we divide 54 by 440, we get 0 and a remainder of 54.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 54 to get 54.
Include the next digit (3) from the dividend after 54, then repeat: 543 / 440

Step 3:
440 goes into 543 1 times with a remainder of 103.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 103 after subtracting 440 from 543.
Include the next digit (6) from the dividend after 103, then repeat: 1036 / 440

Let's proceed to step 4:
440 can be fit into 1036 2 times, resulting in a remainder of 156.
Put 2 as the next digit of the answer. 
Result so far: 12.0
Subtract 880 from 1036 to get 156.
Include the next digit (7) from the dividend after 156, then repeat: 1567 / 440

Going ahead to step 5:
440 can be fit into 1567 3 times, resulting in a remainder of 247.
Use 3 as the next digit of our solution. 
Result so far: 123.0
The remainder is 247 after subtracting 1320 from 1567.
Bring next digit (2) of the dividend behind the 247 and repeat the process: 2472 / 440

Let's proceed to step 6:
440 goes into 2472 5 times with a remainder of 272.
Use 5 as the next digit of our solution. 
Result so far: 1235.0
Deduct 2200 from 2472 and we're left with 272.
Take the next digit (6) from the dividend and append it to 272, then repeat: 2726 / 440

Step 7:
When dividing 2726 by 440, we get 6 with a remainder of 86.
The number 6 becomes the next digit in our result. 
Result so far: 12356.0
Deduct 2640 from 2726 and we're left with 86.
Include the next digit (9) from the dividend after 86, then repeat: 869 / 440

On to step 8:
If we divide 869 by 440, we get 1 and a remainder of 429.
Use 1 as the next digit of our solution. 
Result so far: 123561.0
Subtract 440 from 869 to get 429.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4290, and continue the process.

Let's proceed to step 9:
If we divide 4290 by 440, we get 9 and a remainder of 330.
Use 9 as the next digit of our solution. 
Result so far: 123561.9
The remainder is 330 after subtracting 3960 from 4290.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3300, and continue the process.

Going ahead to step 10:
440 can be fit into 3300 7 times, resulting in a remainder of 220.
Use 7 as the next digit of our solution. 
Result so far: 123561.97
If we take 3080 away from 3300, we end up with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

On to step 11:
440 can be fit into 2200 5 times, resulting in a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 123561.975
Subtract 2200 from 2200 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 12:
440 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 123561.975
If we subtract 0 from 0, we get 0.
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 13:
0 divided by 440 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 123561.975
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 123561.975 with a remainder of 0.0.