54912732 divided by 544 
We want to figure out the number of times 54912732 can be divided by 544.

Going ahead to step 1:
544 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
If we take 0 away from 5, we end up with 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 544

Advancing to step 2:
When dividing 54 by 544, we get 0 with a remainder of 54.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 54 to get 54.
Fetch the next digit (9) from the dividend, attach it to 54 and continue: 549 / 544

Going ahead to step 3:
When dividing 549 by 544, we get 1 with a remainder of 5.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 544 away from 549, we end up with 5.
Take the next digit (1) from the dividend and append it to 5, then repeat: 51 / 544

Let's proceed to step 4:
544 goes into 51 0 times with a remainder of 51.
Use 0 as the next digit of our solution. 
Result so far: 10.0
Subtracting 0 from 51 leaves us with 51.
Bring next digit (2) of the dividend behind the 51 and repeat the process: 512 / 544

On to step 5:
When dividing 512 by 544, we get 0 with a remainder of 512.
The next digit of our result is 0. 
Result so far: 100.0
Subtract 0 from 512 to get 512.
Bring next digit (7) of the dividend behind the 512 and repeat the process: 5127 / 544

Let's proceed to step 6:
5127 divided by 544 is 9 with a remainder of 231.
The number 9 becomes the next digit in our result. 
Result so far: 1009.0
Deduct 4896 from 5127 and we're left with 231.
Take the next digit (3) from the dividend and append it to 231, then repeat: 2313 / 544

Moving on to step 7:
544 can be fit into 2313 4 times, resulting in a remainder of 137.
Record the quotient 4 as the next digit in the result. 
Result so far: 10094.0
Deduct 2176 from 2313 and we're left with 137.
Bring next digit (2) of the dividend behind the 137 and repeat the process: 1372 / 544

Advancing to step 8:
544 goes into 1372 2 times with a remainder of 284.
Write down 2 as next digit of the result. 
Result so far: 100942.0
Deduct 1088 from 1372 and we're left with 284.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2840, and continue the process.

Moving on to step 9:
2840 divided by 544 is 5 with a remainder of 120.
Put 5 as the next digit of the answer. 
Result so far: 100942.5
The remainder is 120 after subtracting 2720 from 2840.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Moving on to step 10:
544 can be fit into 1200 2 times, resulting in a remainder of 112.
Put 2 as the next digit of the answer. 
Result so far: 100942.52
Deduct 1088 from 1200 and we're left with 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

Let's proceed to step 11:
1120 divided by 544 is 2 with a remainder of 32.
The next digit of our result is 2. 
Result so far: 100942.522
The remainder is 32 after subtracting 1088 from 1120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

In conclusion, the division gives 100942.522 with a balance of 0.0032.