54471836 divided by 261 
We want to divide 54471836 by 261.

Advancing to step 1:
5 divided by 261 is 0 with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 261

On to step 2:
If we divide 54 by 261, we get 0 and a remainder of 54.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 54 to get 54.
Append the next digit (4) from the dividend to 54 and continue with: 544 / 261

On to step 3:
The number 261 fits into 544 2 times, leaving a remainder of 22.
Use 2 as the next digit of our solution. 
Result so far: 2.0
The remainder is 22 after subtracting 522 from 544.
Include the next digit (7) from the dividend after 22, then repeat: 227 / 261

Step 4:
When dividing 227 by 261, we get 0 with a remainder of 227.
Put 0 as the next digit of the answer. 
Result so far: 20.0
If we take 0 away from 227, we end up with 227.
Bring next digit (1) of the dividend behind the 227 and repeat the process: 2271 / 261

Advancing to step 5:
The number 261 fits into 2271 8 times, leaving a remainder of 183.
The next digit of our result is 8. 
Result so far: 208.0
Subtracting 2088 from 2271 leaves us with 183.
Append the next digit (8) from the dividend to 183 and continue with: 1838 / 261

Moving on to step 6:
The number 261 fits into 1838 7 times, leaving a remainder of 11.
Use 7 as the next digit of our solution. 
Result so far: 2087.0
If we subtract 1827 from 1838, we get 11.
Fetch the next digit (3) from the dividend, attach it to 11 and continue: 113 / 261

On to step 7:
113 divided by 261 is 0 with a remainder of 113.
The next digit of our result is 0. 
Result so far: 20870.0
The remainder is 113 after subtracting 0 from 113.
Append the next digit (6) from the dividend to 113 and continue with: 1136 / 261

Going ahead to step 8:
261 goes into 1136 4 times with a remainder of 92.
The number 4 becomes the next digit in our result. 
Result so far: 208704.0
Deduct 1044 from 1136 and we're left with 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Advancing to step 9:
If we divide 920 by 261, we get 3 and a remainder of 137.
Use 3 as the next digit of our solution. 
Result so far: 208704.3
Subtract 783 from 920 to get 137.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1370, and continue the process.

Step 10:
261 goes into 1370 5 times with a remainder of 65.
The number 5 becomes the next digit in our result. 
Result so far: 208704.35
Subtract 1305 from 1370 to get 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Moving on to step 11:
The number 261 fits into 650 2 times, leaving a remainder of 128.
Write down 2 as next digit of the result. 
Result so far: 208704.352
The remainder is 128 after subtracting 522 from 650.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

On to step 12:
When dividing 1280 by 261, we get 4 with a remainder of 236.
Put 4 as the next digit of the answer. 
Result so far: 208704.3524
Subtract 1044 from 1280 to get 236.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2360, and continue the process.

Moving on to step 13:
2360 divided by 261 is 9 with a remainder of 11.
The next digit of our result is 9. 
Result so far: 208704.35249
If we subtract 2349 from 2360, we get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Let's proceed to step 14:
When dividing 110 by 261, we get 0 with a remainder of 110.
Write down 0 as next digit of the result. 
Result so far: 208704.35249
If we take 0 away from 110, we end up with 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Step 15:
261 can be fit into 1100 4 times, resulting in a remainder of 56.
The number 4 becomes the next digit in our result. 
Result so far: 208704.3524904
Subtract 1044 from 1100 to get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Step 16:
261 goes into 560 2 times with a remainder of 38.
The next digit of our result is 2. 
Result so far: 208704.35249042
Subtract 522 from 560 to get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

The final outcome is 208704.35249042, with a leftover of 3.8e-08.