54381540 ÷ 428 
Our goal is to divide 54381540 by 428.

Step 1:
428 can be fit into 5 0 times, resulting in a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 428

Let's proceed to step 2:
428 can be fit into 54 0 times, resulting in a remainder of 54.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 54, we end up with 54.
Take the next digit (3) from the dividend and append it to 54, then repeat: 543 / 428

Moving on to step 3:
428 can be fit into 543 1 times, resulting in a remainder of 115.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 428 from 543 to get 115.
Take the next digit (8) from the dividend and append it to 115, then repeat: 1158 / 428

Moving on to step 4:
1158 divided by 428 is 2 with a remainder of 302.
Use 2 as the next digit of our solution. 
Result so far: 12.0
Deduct 856 from 1158 and we're left with 302.
Include the next digit (1) from the dividend after 302, then repeat: 3021 / 428

On to step 5:
428 can be fit into 3021 7 times, resulting in a remainder of 25.
The next digit of our result is 7. 
Result so far: 127.0
Subtract 2996 from 3021 to get 25.
Bring next digit (5) of the dividend behind the 25 and repeat the process: 255 / 428

Advancing to step 6:
The number 428 fits into 255 0 times, leaving a remainder of 255.
Use 0 as the next digit of our solution. 
Result so far: 1270.0
Deduct 0 from 255 and we're left with 255.
Append the next digit (4) from the dividend to 255 and continue with: 2554 / 428

Moving on to step 7:
If we divide 2554 by 428, we get 5 and a remainder of 414.
Put 5 as the next digit of the answer. 
Result so far: 12705.0
Subtract 2140 from 2554 to get 414.
Take the next digit (0) from the dividend and append it to 414, then repeat: 4140 / 428

Step 8:
The number 428 fits into 4140 9 times, leaving a remainder of 288.
Write down 9 as next digit of the result. 
Result so far: 127059.0
Subtracting 3852 from 4140 leaves us with 288.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2880, and continue the process.

Let's proceed to step 9:
428 can be fit into 2880 6 times, resulting in a remainder of 312.
The number 6 becomes the next digit in our result. 
Result so far: 127059.6
If we take 2568 away from 2880, we end up with 312.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3120, and continue the process.

Going ahead to step 10:
If we divide 3120 by 428, we get 7 and a remainder of 124.
Use 7 as the next digit of our solution. 
Result so far: 127059.67
If we take 2996 away from 3120, we end up with 124.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1240, and continue the process.

Moving on to step 11:
428 can be fit into 1240 2 times, resulting in a remainder of 384.
Put 2 as the next digit of the answer. 
Result so far: 127059.672
Subtract 856 from 1240 to get 384.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3840, and continue the process.

Let's proceed to step 12:
428 can be fit into 3840 8 times, resulting in a remainder of 416.
The number 8 becomes the next digit in our result. 
Result so far: 127059.6728
Subtracting 3424 from 3840 leaves us with 416.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4160, and continue the process.

Going ahead to step 13:
The number 428 fits into 4160 9 times, leaving a remainder of 308.
Record the quotient 9 as the next digit in the result. 
Result so far: 127059.67289
Subtracting 3852 from 4160 leaves us with 308.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3080, and continue the process.

Going ahead to step 14:
428 can be fit into 3080 7 times, resulting in a remainder of 84.
The number 7 becomes the next digit in our result. 
Result so far: 127059.672897
Deduct 2996 from 3080 and we're left with 84.
Since there are no more digits in the dividend, we add a zero to the remainder making it 840, and continue the process.

Moving on to step 15:
840 divided by 428 is 1 with a remainder of 412.
Put 1 as the next digit of the answer. 
Result so far: 127059.6728971
Subtract 428 from 840 to get 412.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4120, and continue the process.

Moving on to step 16:
428 can be fit into 4120 9 times, resulting in a remainder of 268.
Put 9 as the next digit of the answer. 
Result so far: 127059.67289719
If we subtract 3852 from 4120, we get 268.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2680, and continue the process.

After the division, we end up with 127059.67289719 and a remainder of 2.68e-07.