We're dividing 55214283 by 204 
We want to figure out the number of times 55214283 can be divided by 204.

Moving on to step 1:
204 can be fit into 5 0 times, resulting in a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Take the next digit (5) from the dividend and append it to 5, then repeat: 55 / 204

Moving on to step 2:
204 goes into 55 0 times with a remainder of 55.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 55 leaves us with 55.
Grab the next digit (2) from the dividend, add it to 55, then carry on: 552 / 204

Advancing to step 3:
204 can be fit into 552 2 times, resulting in a remainder of 144.
The next digit of our result is 2. 
Result so far: 2.0
The remainder is 144 after subtracting 408 from 552.
Include the next digit (1) from the dividend after 144, then repeat: 1441 / 204

Advancing to step 4:
When dividing 1441 by 204, we get 7 with a remainder of 13.
Put 7 as the next digit of the answer. 
Result so far: 27.0
The remainder is 13 after subtracting 1428 from 1441.
Include the next digit (4) from the dividend after 13, then repeat: 134 / 204

Let's proceed to step 5:
134 divided by 204 is 0 with a remainder of 134.
Put 0 as the next digit of the answer. 
Result so far: 270.0
If we subtract 0 from 134, we get 134.
Grab the next digit (2) from the dividend, add it to 134, then carry on: 1342 / 204

Step 6:
1342 divided by 204 is 6 with a remainder of 118.
Write down 6 as next digit of the result. 
Result so far: 2706.0
If we subtract 1224 from 1342, we get 118.
Grab the next digit (8) from the dividend, add it to 118, then carry on: 1188 / 204

Moving on to step 7:
If we divide 1188 by 204, we get 5 and a remainder of 168.
The number 5 becomes the next digit in our result. 
Result so far: 27065.0
If we subtract 1020 from 1188, we get 168.
Bring next digit (3) of the dividend behind the 168 and repeat the process: 1683 / 204

Advancing to step 8:
204 goes into 1683 8 times with a remainder of 51.
Use 8 as the next digit of our solution. 
Result so far: 270658.0
If we take 1632 away from 1683, we end up with 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Moving on to step 9:
If we divide 510 by 204, we get 2 and a remainder of 102.
The next digit of our result is 2. 
Result so far: 270658.2
Subtract 408 from 510 to get 102.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1020, and continue the process.

Step 10:
204 goes into 1020 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 270658.25
The remainder is 0 after subtracting 1020 from 1020.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 11:
If we divide 0 by 204, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 270658.25
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 12:
0 divided by 204 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 270658.25
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 270658.25, with a leftover of 0.0.