We look at the division of 54548167 by 728 
We want to figure out the number of times 54548167 can be divided by 728.

Step 1:
If we divide 5 by 728, we get 0 and a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 728

Let's proceed to step 2:
54 divided by 728 is 0 with a remainder of 54.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 54 and we're left with 54.
Take the next digit (5) from the dividend and append it to 54, then repeat: 545 / 728

Moving on to step 3:
545 divided by 728 is 0 with a remainder of 545.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 545 to get 545.
Include the next digit (4) from the dividend after 545, then repeat: 5454 / 728

On to step 4:
If we divide 5454 by 728, we get 7 and a remainder of 358.
Put 7 as the next digit of the answer. 
Result so far: 7.0
The remainder is 358 after subtracting 5096 from 5454.
Take the next digit (8) from the dividend and append it to 358, then repeat: 3588 / 728

Going ahead to step 5:
The number 728 fits into 3588 4 times, leaving a remainder of 676.
Put 4 as the next digit of the answer. 
Result so far: 74.0
If we subtract 2912 from 3588, we get 676.
Grab the next digit (1) from the dividend, add it to 676, then carry on: 6761 / 728

Going ahead to step 6:
6761 divided by 728 is 9 with a remainder of 209.
Use 9 as the next digit of our solution. 
Result so far: 749.0
If we subtract 6552 from 6761, we get 209.
Fetch the next digit (6) from the dividend, attach it to 209 and continue: 2096 / 728

Going ahead to step 7:
728 can be fit into 2096 2 times, resulting in a remainder of 640.
Put 2 as the next digit of the answer. 
Result so far: 7492.0
Subtracting 1456 from 2096 leaves us with 640.
Include the next digit (7) from the dividend after 640, then repeat: 6407 / 728

Let's proceed to step 8:
6407 divided by 728 is 8 with a remainder of 583.
The number 8 becomes the next digit in our result. 
Result so far: 74928.0
If we subtract 5824 from 6407, we get 583.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5830, and continue the process.

Moving on to step 9:
728 goes into 5830 8 times with a remainder of 6.
The next digit of our result is 8. 
Result so far: 74928.8
Deduct 5824 from 5830 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 10:
728 goes into 60 0 times with a remainder of 60.
The next digit of our result is 0. 
Result so far: 74928.8
Deduct 0 from 60 and we're left with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Step 11:
The number 728 fits into 600 0 times, leaving a remainder of 600.
Write down 0 as next digit of the result. 
Result so far: 74928.8
Deduct 0 from 600 and we're left with 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6000, and continue the process.

After the division, we end up with 74928.8 and a remainder of 0.06.