53478 ÷ 2 = 26739 R0
Let's divide 53478 by 2.

Step 1:
2 goes into 5 2 times with a remainder of 1.
Write down 2 as next digit of of the result. 
Result so far: 2
Subtract 4 from 5 to get 1.
Bring next digit (3) of the dividend behind the 1 and repeat the process: 13 / 2

Step 2:
2 goes into 13 6 times with a remainder of 1.
Write down 6 as next digit of of the result. 
Result so far: 26
Subtract 12 from 13 to get 1.
Bring next digit (4) of the dividend behind the 1 and repeat the process: 14 / 2

Step 3:
2 goes into 14 7 times with a remainder of 0.
Write down 7 as next digit of of the result. 
Result so far: 267
Subtract 14 from 14 to get 0.
Bring next digit (7) of the dividend behind the 0 and repeat the process: 7 / 2

Step 4:
2 goes into 7 3 times with a remainder of 1.
Write down 3 as next digit of of the result. 
Result so far: 2673
Subtract 6 from 7 to get 1.
Bring next digit (8) of the dividend behind the 1 and repeat the process: 18 / 2

Step 5:
2 goes into 18 9 times with a remainder of 0.
Write down 9 as next digit of of the result. 
Result so far: 26739
Subtract 18 from 18 to get 0.

The final result is 26739 with a remainder of 0.