54923860 ÷ 470 
We want to divide 54923860 by 470.

Advancing to step 1:
470 goes into 5 0 times with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 470

Step 2:
The number 470 fits into 54 0 times, leaving a remainder of 54.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 54 to get 54.
Append the next digit (9) from the dividend to 54 and continue with: 549 / 470

Advancing to step 3:
470 goes into 549 1 times with a remainder of 79.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 79 after subtracting 470 from 549.
Append the next digit (2) from the dividend to 79 and continue with: 792 / 470

Step 4:
If we divide 792 by 470, we get 1 and a remainder of 322.
Write down 1 as next digit of the result. 
Result so far: 11.0
If we take 470 away from 792, we end up with 322.
Append the next digit (3) from the dividend to 322 and continue with: 3223 / 470

Advancing to step 5:
470 can be fit into 3223 6 times, resulting in a remainder of 403.
Put 6 as the next digit of the answer. 
Result so far: 116.0
If we subtract 2820 from 3223, we get 403.
Fetch the next digit (8) from the dividend, attach it to 403 and continue: 4038 / 470

Going ahead to step 6:
If we divide 4038 by 470, we get 8 and a remainder of 278.
Record the quotient 8 as the next digit in the result. 
Result so far: 1168.0
Deduct 3760 from 4038 and we're left with 278.
Append the next digit (6) from the dividend to 278 and continue with: 2786 / 470

Going ahead to step 7:
470 goes into 2786 5 times with a remainder of 436.
The number 5 becomes the next digit in our result. 
Result so far: 11685.0
Subtract 2350 from 2786 to get 436.
Take the next digit (0) from the dividend and append it to 436, then repeat: 4360 / 470

On to step 8:
If we divide 4360 by 470, we get 9 and a remainder of 130.
Write down 9 as next digit of the result. 
Result so far: 116859.0
If we take 4230 away from 4360, we end up with 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

Advancing to step 9:
1300 divided by 470 is 2 with a remainder of 360.
Record the quotient 2 as the next digit in the result. 
Result so far: 116859.2
If we take 940 away from 1300, we end up with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Going ahead to step 10:
If we divide 3600 by 470, we get 7 and a remainder of 310.
The next digit of our result is 7. 
Result so far: 116859.27
If we take 3290 away from 3600, we end up with 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3100, and continue the process.

Let's proceed to step 11:
If we divide 3100 by 470, we get 6 and a remainder of 280.
Use 6 as the next digit of our solution. 
Result so far: 116859.276
Deduct 2820 from 3100 and we're left with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Going ahead to step 12:
The number 470 fits into 2800 5 times, leaving a remainder of 450.
The next digit of our result is 5. 
Result so far: 116859.2765
Deduct 2350 from 2800 and we're left with 450.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4500, and continue the process.

Let's proceed to step 13:
470 can be fit into 4500 9 times, resulting in a remainder of 270.
Record the quotient 9 as the next digit in the result. 
Result so far: 116859.27659
Deduct 4230 from 4500 and we're left with 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2700, and continue the process.

Step 14:
470 goes into 2700 5 times with a remainder of 350.
Write down 5 as next digit of the result. 
Result so far: 116859.276595
Deduct 2350 from 2700 and we're left with 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3500, and continue the process.

Moving on to step 15:
When dividing 3500 by 470, we get 7 with a remainder of 210.
Use 7 as the next digit of our solution. 
Result so far: 116859.2765957
If we take 3290 away from 3500, we end up with 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Going ahead to step 16:
2100 divided by 470 is 4 with a remainder of 220.
Put 4 as the next digit of the answer. 
Result so far: 116859.27659574
Subtract 1880 from 2100 to get 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

After the division, we end up with 116859.27659574 and a remainder of 2.2e-07.