We look at the division of 54187355 by 440 
Let's see how many times 440 fits into 54187355.

Moving on to step 1:
If we divide 5 by 440, we get 0 and a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 440

Moving on to step 2:
If we divide 54 by 440, we get 0 and a remainder of 54.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 54 and we're left with 54.
Fetch the next digit (1) from the dividend, attach it to 54 and continue: 541 / 440

Going ahead to step 3:
If we divide 541 by 440, we get 1 and a remainder of 101.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 440 from 541 to get 101.
Bring next digit (8) of the dividend behind the 101 and repeat the process: 1018 / 440

Going ahead to step 4:
If we divide 1018 by 440, we get 2 and a remainder of 138.
The next digit of our result is 2. 
Result so far: 12.0
The remainder is 138 after subtracting 880 from 1018.
Bring next digit (7) of the dividend behind the 138 and repeat the process: 1387 / 440

Let's proceed to step 5:
440 can be fit into 1387 3 times, resulting in a remainder of 67.
The next digit of our result is 3. 
Result so far: 123.0
The remainder is 67 after subtracting 1320 from 1387.
Take the next digit (3) from the dividend and append it to 67, then repeat: 673 / 440

Moving on to step 6:
The number 440 fits into 673 1 times, leaving a remainder of 233.
The number 1 becomes the next digit in our result. 
Result so far: 1231.0
Deduct 440 from 673 and we're left with 233.
Append the next digit (5) from the dividend to 233 and continue with: 2335 / 440

On to step 7:
440 goes into 2335 5 times with a remainder of 135.
Put 5 as the next digit of the answer. 
Result so far: 12315.0
The remainder is 135 after subtracting 2200 from 2335.
Fetch the next digit (5) from the dividend, attach it to 135 and continue: 1355 / 440

Step 8:
440 goes into 1355 3 times with a remainder of 35.
The next digit of our result is 3. 
Result so far: 123153.0
If we subtract 1320 from 1355, we get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Step 9:
440 goes into 350 0 times with a remainder of 350.
The number 0 becomes the next digit in our result. 
Result so far: 123153.0
If we take 0 away from 350, we end up with 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3500, and continue the process.

Let's proceed to step 10:
When dividing 3500 by 440, we get 7 with a remainder of 420.
Put 7 as the next digit of the answer. 
Result so far: 123153.07
The remainder is 420 after subtracting 3080 from 3500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

Let's proceed to step 11:
440 goes into 4200 9 times with a remainder of 240.
Put 9 as the next digit of the answer. 
Result so far: 123153.079
If we take 3960 away from 4200, we end up with 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Going ahead to step 12:
If we divide 2400 by 440, we get 5 and a remainder of 200.
The next digit of our result is 5. 
Result so far: 123153.0795
Subtract 2200 from 2400 to get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Going ahead to step 13:
440 can be fit into 2000 4 times, resulting in a remainder of 240.
Use 4 as the next digit of our solution. 
Result so far: 123153.07954
If we subtract 1760 from 2000, we get 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Going ahead to step 14:
If we divide 2400 by 440, we get 5 and a remainder of 200.
The number 5 becomes the next digit in our result. 
Result so far: 123153.079545
If we take 2200 away from 2400, we end up with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Let's proceed to step 15:
440 can be fit into 2000 4 times, resulting in a remainder of 240.
The number 4 becomes the next digit in our result. 
Result so far: 123153.0795454
Subtracting 1760 from 2000 leaves us with 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

Advancing to step 16:
When dividing 2400 by 440, we get 5 with a remainder of 200.
Put 5 as the next digit of the answer. 
Result so far: 123153.07954545
If we subtract 2200 from 2400, we get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

After the division, we end up with 123153.07954545 and a remainder of 2e-07.