We're dividing 54190696 by 144 
We want to figure out the number of times 54190696 can be divided by 144.

Moving on to step 1:
If we divide 5 by 144, we get 0 and a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 144

Advancing to step 2:
144 goes into 54 0 times with a remainder of 54.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 54 leaves us with 54.
Take the next digit (1) from the dividend and append it to 54, then repeat: 541 / 144

Let's proceed to step 3:
541 divided by 144 is 3 with a remainder of 109.
The next digit of our result is 3. 
Result so far: 3.0
Deduct 432 from 541 and we're left with 109.
Fetch the next digit (9) from the dividend, attach it to 109 and continue: 1099 / 144

Going ahead to step 4:
If we divide 1099 by 144, we get 7 and a remainder of 91.
Use 7 as the next digit of our solution. 
Result so far: 37.0
The remainder is 91 after subtracting 1008 from 1099.
Fetch the next digit (0) from the dividend, attach it to 91 and continue: 910 / 144

Let's proceed to step 5:
144 goes into 910 6 times with a remainder of 46.
The next digit of our result is 6. 
Result so far: 376.0
Subtract 864 from 910 to get 46.
Fetch the next digit (6) from the dividend, attach it to 46 and continue: 466 / 144

On to step 6:
144 can be fit into 466 3 times, resulting in a remainder of 34.
Use 3 as the next digit of our solution. 
Result so far: 3763.0
Subtract 432 from 466 to get 34.
Bring next digit (9) of the dividend behind the 34 and repeat the process: 349 / 144

On to step 7:
When dividing 349 by 144, we get 2 with a remainder of 61.
The next digit of our result is 2. 
Result so far: 37632.0
If we take 288 away from 349, we end up with 61.
Bring next digit (6) of the dividend behind the 61 and repeat the process: 616 / 144

Going ahead to step 8:
144 goes into 616 4 times with a remainder of 40.
Record the quotient 4 as the next digit in the result. 
Result so far: 376324.0
If we take 576 away from 616, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 9:
400 divided by 144 is 2 with a remainder of 112.
Put 2 as the next digit of the answer. 
Result so far: 376324.2
If we take 288 away from 400, we end up with 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

On to step 10:
If we divide 1120 by 144, we get 7 and a remainder of 112.
Put 7 as the next digit of the answer. 
Result so far: 376324.27
If we subtract 1008 from 1120, we get 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

Moving on to step 11:
144 goes into 1120 7 times with a remainder of 112.
Record the quotient 7 as the next digit in the result. 
Result so far: 376324.277
Deduct 1008 from 1120 and we're left with 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

The final outcome is 376324.277, with a leftover of 0.0112.