We look at the division of 549400 by 18 
We want to figure out the number of times 549400 can be divided by 18.

Moving on to step 1:
5 divided by 18 is 0 with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 18

Going ahead to step 2:
18 goes into 54 3 times with a remainder of 0.
Write down 3 as next digit of the result. 
Result so far: 3.0
Deduct 54 from 54 and we're left with 0.
Take the next digit (9) from the dividend and append it to 0, then repeat: 9 / 18

Moving on to step 3:
The number 18 fits into 9 0 times, leaving a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 30.0
If we take 0 away from 9, we end up with 9.
Bring next digit (4) of the dividend behind the 9 and repeat the process: 94 / 18

Step 4:
18 can be fit into 94 5 times, resulting in a remainder of 4.
The number 5 becomes the next digit in our result. 
Result so far: 305.0
Deduct 90 from 94 and we're left with 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 18

Let's proceed to step 5:
40 divided by 18 is 2 with a remainder of 4.
The number 2 becomes the next digit in our result. 
Result so far: 3052.0
The remainder is 4 after subtracting 36 from 40.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 18

On to step 6:
The number 18 fits into 40 2 times, leaving a remainder of 4.
Write down 2 as next digit of the result. 
Result so far: 30522.0
Subtract 36 from 40 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 7:
When dividing 40 by 18, we get 2 with a remainder of 4.
Use 2 as the next digit of our solution. 
Result so far: 30522.2
Subtracting 36 from 40 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 8:
The number 18 fits into 40 2 times, leaving a remainder of 4.
The next digit of our result is 2. 
Result so far: 30522.22
Deduct 36 from 40 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

The final result is 30522.22 with a remainder of 0.004.