We're dividing 54536971 by 326 
Let's see how many times 326 fits into 54536971.

On to step 1:
The number 326 fits into 5 0 times, leaving a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 326

On to step 2:
If we divide 54 by 326, we get 0 and a remainder of 54.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 54, we get 54.
Bring next digit (5) of the dividend behind the 54 and repeat the process: 545 / 326

Let's proceed to step 3:
The number 326 fits into 545 1 times, leaving a remainder of 219.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 219 after subtracting 326 from 545.
Grab the next digit (3) from the dividend, add it to 219, then carry on: 2193 / 326

Let's proceed to step 4:
326 goes into 2193 6 times with a remainder of 237.
The number 6 becomes the next digit in our result. 
Result so far: 16.0
The remainder is 237 after subtracting 1956 from 2193.
Append the next digit (6) from the dividend to 237 and continue with: 2376 / 326

Moving on to step 5:
If we divide 2376 by 326, we get 7 and a remainder of 94.
The number 7 becomes the next digit in our result. 
Result so far: 167.0
The remainder is 94 after subtracting 2282 from 2376.
Take the next digit (9) from the dividend and append it to 94, then repeat: 949 / 326

Advancing to step 6:
326 goes into 949 2 times with a remainder of 297.
Put 2 as the next digit of the answer. 
Result so far: 1672.0
Deduct 652 from 949 and we're left with 297.
Include the next digit (7) from the dividend after 297, then repeat: 2977 / 326

Moving on to step 7:
326 goes into 2977 9 times with a remainder of 43.
Use 9 as the next digit of our solution. 
Result so far: 16729.0
Deduct 2934 from 2977 and we're left with 43.
Take the next digit (1) from the dividend and append it to 43, then repeat: 431 / 326

Let's proceed to step 8:
431 divided by 326 is 1 with a remainder of 105.
The next digit of our result is 1. 
Result so far: 167291.0
Subtract 326 from 431 to get 105.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1050, and continue the process.

On to step 9:
When dividing 1050 by 326, we get 3 with a remainder of 72.
Put 3 as the next digit of the answer. 
Result so far: 167291.3
If we take 978 away from 1050, we end up with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

On to step 10:
If we divide 720 by 326, we get 2 and a remainder of 68.
The number 2 becomes the next digit in our result. 
Result so far: 167291.32
The remainder is 68 after subtracting 652 from 720.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Advancing to step 11:
When dividing 680 by 326, we get 2 with a remainder of 28.
Write down 2 as next digit of the result. 
Result so far: 167291.322
Subtracting 652 from 680 leaves us with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

The final result is 167291.322 with a remainder of 0.0028.