We divide 54231403 by 996
We want to figure out the number of times 54231403 can be divided by 996.

Let's proceed to step 1:
996 goes into 5 0 times with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 996

Step 2:
996 goes into 54 0 times with a remainder of 54.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 54 after subtracting 0 from 54.
Grab the next digit (2) from the dividend, add it to 54, then carry on: 542 / 996

On to step 3:
996 can be fit into 542 0 times, resulting in a remainder of 542.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 542 leaves us with 542.
Include the next digit (3) from the dividend after 542, then repeat: 5423 / 996

Advancing to step 4:
5423 divided by 996 is 5 with a remainder of 443.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
Subtract 4980 from 5423 to get 443.
Bring next digit (1) of the dividend behind the 443 and repeat the process: 4431 / 996

Moving on to step 5:
4431 divided by 996 is 4 with a remainder of 447.
The next digit of our result is 4. 
Result so far: 54.0
If we take 3984 away from 4431, we end up with 447.
Append the next digit (4) from the dividend to 447 and continue with: 4474 / 996

Step 6:
If we divide 4474 by 996, we get 4 and a remainder of 490.
The number 4 becomes the next digit in our result. 
Result so far: 544.0
Subtract 3984 from 4474 to get 490.
Include the next digit (0) from the dividend after 490, then repeat: 4900 / 996

Let's proceed to step 7:
The number 996 fits into 4900 4 times, leaving a remainder of 916.
Record the quotient 4 as the next digit in the result. 
Result so far: 5444.0
If we take 3984 away from 4900, we end up with 916.
Fetch the next digit (3) from the dividend, attach it to 916 and continue: 9163 / 996

On to step 8:
If we divide 9163 by 996, we get 9 and a remainder of 199.
Record the quotient 9 as the next digit in the result. 
Result so far: 54449.0
If we take 8964 away from 9163, we end up with 199.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1990, and continue the process.

Moving on to step 9:
1990 divided by 996 is 1 with a remainder of 994.
Record the quotient 1 as the next digit in the result. 
Result so far: 54449.1
Deduct 996 from 1990 and we're left with 994.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9940, and continue the process.

Advancing to step 10:
996 can be fit into 9940 9 times, resulting in a remainder of 976.
The next digit of our result is 9. 
Result so far: 54449.19
The remainder is 976 after subtracting 8964 from 9940.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9760, and continue the process.

Let's proceed to step 11:
996 goes into 9760 9 times with a remainder of 796.
The number 9 becomes the next digit in our result. 
Result so far: 54449.199
If we take 8964 away from 9760, we end up with 796.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7960, and continue the process.

The final result is 54449.199 with a remainder of 0.0796.