We divide 54263113 by 159
We want to figure out the number of times 54263113 can be divided by 159.

On to step 1:
5 divided by 159 is 0 with a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 159

Let's proceed to step 2:
The number 159 fits into 54 0 times, leaving a remainder of 54.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 54 after subtracting 0 from 54.
Append the next digit (2) from the dividend to 54 and continue with: 542 / 159

Moving on to step 3:
The number 159 fits into 542 3 times, leaving a remainder of 65.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Deduct 477 from 542 and we're left with 65.
Take the next digit (6) from the dividend and append it to 65, then repeat: 656 / 159

Moving on to step 4:
If we divide 656 by 159, we get 4 and a remainder of 20.
Record the quotient 4 as the next digit in the result. 
Result so far: 34.0
If we take 636 away from 656, we end up with 20.
Include the next digit (3) from the dividend after 20, then repeat: 203 / 159

Moving on to step 5:
159 can be fit into 203 1 times, resulting in a remainder of 44.
Use 1 as the next digit of our solution. 
Result so far: 341.0
The remainder is 44 after subtracting 159 from 203.
Append the next digit (1) from the dividend to 44 and continue with: 441 / 159

Advancing to step 6:
When dividing 441 by 159, we get 2 with a remainder of 123.
Use 2 as the next digit of our solution. 
Result so far: 3412.0
Subtract 318 from 441 to get 123.
Grab the next digit (1) from the dividend, add it to 123, then carry on: 1231 / 159

Advancing to step 7:
159 goes into 1231 7 times with a remainder of 118.
Put 7 as the next digit of the answer. 
Result so far: 34127.0
If we subtract 1113 from 1231, we get 118.
Take the next digit (3) from the dividend and append it to 118, then repeat: 1183 / 159

Going ahead to step 8:
1183 divided by 159 is 7 with a remainder of 70.
Write down 7 as next digit of the result. 
Result so far: 341277.0
The remainder is 70 after subtracting 1113 from 1183.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Advancing to step 9:
The number 159 fits into 700 4 times, leaving a remainder of 64.
Write down 4 as next digit of the result. 
Result so far: 341277.4
If we take 636 away from 700, we end up with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Let's proceed to step 10:
159 can be fit into 640 4 times, resulting in a remainder of 4.
Write down 4 as next digit of the result. 
Result so far: 341277.44
Subtracting 636 from 640 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Our division results in 341277.44 with a remaining 0.004.