We're dividing 54853523 by 561 
We want to figure out the number of times 54853523 can be divided by 561.

Advancing to step 1:
561 can be fit into 5 0 times, resulting in a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 561

Moving on to step 2:
561 goes into 54 0 times with a remainder of 54.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 54 to get 54.
Include the next digit (8) from the dividend after 54, then repeat: 548 / 561

Let's proceed to step 3:
561 can be fit into 548 0 times, resulting in a remainder of 548.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 548, we get 548.
Append the next digit (5) from the dividend to 548 and continue with: 5485 / 561

Moving on to step 4:
561 can be fit into 5485 9 times, resulting in a remainder of 436.
The next digit of our result is 9. 
Result so far: 9.0
If we subtract 5049 from 5485, we get 436.
Include the next digit (3) from the dividend after 436, then repeat: 4363 / 561

Let's proceed to step 5:
When dividing 4363 by 561, we get 7 with a remainder of 436.
Record the quotient 7 as the next digit in the result. 
Result so far: 97.0
The remainder is 436 after subtracting 3927 from 4363.
Include the next digit (5) from the dividend after 436, then repeat: 4365 / 561

Moving on to step 6:
561 can be fit into 4365 7 times, resulting in a remainder of 438.
Write down 7 as next digit of the result. 
Result so far: 977.0
The remainder is 438 after subtracting 3927 from 4365.
Grab the next digit (2) from the dividend, add it to 438, then carry on: 4382 / 561

On to step 7:
If we divide 4382 by 561, we get 7 and a remainder of 455.
Write down 7 as next digit of the result. 
Result so far: 9777.0
If we take 3927 away from 4382, we end up with 455.
Take the next digit (3) from the dividend and append it to 455, then repeat: 4553 / 561

Let's proceed to step 8:
561 goes into 4553 8 times with a remainder of 65.
Record the quotient 8 as the next digit in the result. 
Result so far: 97778.0
If we take 4488 away from 4553, we end up with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Going ahead to step 9:
561 can be fit into 650 1 times, resulting in a remainder of 89.
Record the quotient 1 as the next digit in the result. 
Result so far: 97778.1
Subtract 561 from 650 to get 89.
Since there are no more digits in the dividend, we add a zero to the remainder making it 890, and continue the process.

Moving on to step 10:
561 goes into 890 1 times with a remainder of 329.
Put 1 as the next digit of the answer. 
Result so far: 97778.11
If we take 561 away from 890, we end up with 329.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3290, and continue the process.

The final outcome is 97778.11, with a leftover of 0.329.