54494384 ÷ 439 
We want to divide 54494384 by 439.

Let's proceed to step 1:
439 can be fit into 5 0 times, resulting in a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 439

Going ahead to step 2:
When dividing 54 by 439, we get 0 with a remainder of 54.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 54 to get 54.
Grab the next digit (4) from the dividend, add it to 54, then carry on: 544 / 439

On to step 3:
544 divided by 439 is 1 with a remainder of 105.
The next digit of our result is 1. 
Result so far: 1.0
If we take 439 away from 544, we end up with 105.
Fetch the next digit (9) from the dividend, attach it to 105 and continue: 1059 / 439

Moving on to step 4:
The number 439 fits into 1059 2 times, leaving a remainder of 181.
Put 2 as the next digit of the answer. 
Result so far: 12.0
Deduct 878 from 1059 and we're left with 181.
Take the next digit (4) from the dividend and append it to 181, then repeat: 1814 / 439

Going ahead to step 5:
439 can be fit into 1814 4 times, resulting in a remainder of 58.
Put 4 as the next digit of the answer. 
Result so far: 124.0
If we subtract 1756 from 1814, we get 58.
Take the next digit (3) from the dividend and append it to 58, then repeat: 583 / 439

On to step 6:
439 goes into 583 1 times with a remainder of 144.
Use 1 as the next digit of our solution. 
Result so far: 1241.0
Subtracting 439 from 583 leaves us with 144.
Append the next digit (8) from the dividend to 144 and continue with: 1448 / 439

Moving on to step 7:
When dividing 1448 by 439, we get 3 with a remainder of 131.
The next digit of our result is 3. 
Result so far: 12413.0
Subtract 1317 from 1448 to get 131.
Grab the next digit (4) from the dividend, add it to 131, then carry on: 1314 / 439

Step 8:
1314 divided by 439 is 2 with a remainder of 436.
Write down 2 as next digit of the result. 
Result so far: 124132.0
Subtract 878 from 1314 to get 436.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4360, and continue the process.

Step 9:
If we divide 4360 by 439, we get 9 and a remainder of 409.
Put 9 as the next digit of the answer. 
Result so far: 124132.9
If we subtract 3951 from 4360, we get 409.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4090, and continue the process.

Moving on to step 10:
4090 divided by 439 is 9 with a remainder of 139.
Record the quotient 9 as the next digit in the result. 
Result so far: 124132.99
Deduct 3951 from 4090 and we're left with 139.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1390, and continue the process.

In conclusion, the division gives 124132.99 with a balance of 0.139.