We look at the division of 54276185 by 514 
Let's see how many times 514 fits into 54276185.

Going ahead to step 1:
When dividing 5 by 514, we get 0 with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 514

Going ahead to step 2:
When dividing 54 by 514, we get 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 (2) of the dividend behind the 54 and repeat the process: 542 / 514

On to step 3:
The number 514 fits into 542 1 times, leaving a remainder of 28.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 514 away from 542, we end up with 28.
Take the next digit (7) from the dividend and append it to 28, then repeat: 287 / 514

Step 4:
If we divide 287 by 514, we get 0 and a remainder of 287.
Put 0 as the next digit of the answer. 
Result so far: 10.0
Deduct 0 from 287 and we're left with 287.
Bring next digit (6) of the dividend behind the 287 and repeat the process: 2876 / 514

Let's proceed to step 5:
The number 514 fits into 2876 5 times, leaving a remainder of 306.
The number 5 becomes the next digit in our result. 
Result so far: 105.0
If we subtract 2570 from 2876, we get 306.
Append the next digit (1) from the dividend to 306 and continue with: 3061 / 514

Going ahead to step 6:
514 can be fit into 3061 5 times, resulting in a remainder of 491.
Record the quotient 5 as the next digit in the result. 
Result so far: 1055.0
The remainder is 491 after subtracting 2570 from 3061.
Include the next digit (8) from the dividend after 491, then repeat: 4918 / 514

Advancing to step 7:
514 goes into 4918 9 times with a remainder of 292.
Record the quotient 9 as the next digit in the result. 
Result so far: 10559.0
The remainder is 292 after subtracting 4626 from 4918.
Include the next digit (5) from the dividend after 292, then repeat: 2925 / 514

Step 8:
514 goes into 2925 5 times with a remainder of 355.
The number 5 becomes the next digit in our result. 
Result so far: 105595.0
Deduct 2570 from 2925 and we're left with 355.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3550, and continue the process.

Advancing to step 9:
The number 514 fits into 3550 6 times, leaving a remainder of 466.
Record the quotient 6 as the next digit in the result. 
Result so far: 105595.6
If we subtract 3084 from 3550, we get 466.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4660, and continue the process.

On to step 10:
When dividing 4660 by 514, we get 9 with a remainder of 34.
The number 9 becomes the next digit in our result. 
Result so far: 105595.69
Deduct 4626 from 4660 and we're left with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Moving on to step 11:
514 can be fit into 340 0 times, resulting in a remainder of 340.
Use 0 as the next digit of our solution. 
Result so far: 105595.69
If we take 0 away from 340, we end up with 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

On to step 12:
If we divide 3400 by 514, we get 6 and a remainder of 316.
Use 6 as the next digit of our solution. 
Result so far: 105595.6906
Subtract 3084 from 3400 to get 316.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3160, and continue the process.

Let's proceed to step 13:
514 can be fit into 3160 6 times, resulting in a remainder of 76.
Write down 6 as next digit of the result. 
Result so far: 105595.69066
If we subtract 3084 from 3160, we get 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

The final outcome is 105595.69066, with a leftover of 7.6e-05.