We look at the division of 54491404 by 248 
We're looking to find how many times 248 goes into 54491404.

Let's proceed to step 1:
5 divided by 248 is 0 with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 248

Let's proceed to step 2:
If we divide 54 by 248, we get 0 and a remainder of 54.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 54 to get 54.
Include the next digit (4) from the dividend after 54, then repeat: 544 / 248

Advancing to step 3:
When dividing 544 by 248, we get 2 with a remainder of 48.
Put 2 as the next digit of the answer. 
Result so far: 2.0
The remainder is 48 after subtracting 496 from 544.
Grab the next digit (9) from the dividend, add it to 48, then carry on: 489 / 248

Step 4:
248 can be fit into 489 1 times, resulting in a remainder of 241.
Record the quotient 1 as the next digit in the result. 
Result so far: 21.0
If we take 248 away from 489, we end up with 241.
Fetch the next digit (1) from the dividend, attach it to 241 and continue: 2411 / 248

On to step 5:
If we divide 2411 by 248, we get 9 and a remainder of 179.
Put 9 as the next digit of the answer. 
Result so far: 219.0
Subtracting 2232 from 2411 leaves us with 179.
Grab the next digit (4) from the dividend, add it to 179, then carry on: 1794 / 248

Moving on to step 6:
248 goes into 1794 7 times with a remainder of 58.
Put 7 as the next digit of the answer. 
Result so far: 2197.0
Subtract 1736 from 1794 to get 58.
Append the next digit (0) from the dividend to 58 and continue with: 580 / 248

Moving on to step 7:
248 can be fit into 580 2 times, resulting in a remainder of 84.
The next digit of our result is 2. 
Result so far: 21972.0
The remainder is 84 after subtracting 496 from 580.
Append the next digit (4) from the dividend to 84 and continue with: 844 / 248

Advancing to step 8:
When dividing 844 by 248, we get 3 with a remainder of 100.
Write down 3 as next digit of the result. 
Result so far: 219723.0
Subtracting 744 from 844 leaves us with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Let's proceed to step 9:
When dividing 1000 by 248, we get 4 with a remainder of 8.
The number 4 becomes the next digit in our result. 
Result so far: 219723.4
If we subtract 992 from 1000, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 10:
248 goes into 80 0 times with a remainder of 80.
Use 0 as the next digit of our solution. 
Result so far: 219723.4
If we take 0 away from 80, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Let's proceed to step 11:
800 divided by 248 is 3 with a remainder of 56.
The number 3 becomes the next digit in our result. 
Result so far: 219723.403
Subtract 744 from 800 to get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Let's proceed to step 12:
When dividing 560 by 248, we get 2 with a remainder of 64.
Use 2 as the next digit of our solution. 
Result so far: 219723.4032
Deduct 496 from 560 and we're left 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.

Moving on to step 13:
When dividing 640 by 248, we get 2 with a remainder of 144.
The next digit of our result is 2. 
Result so far: 219723.40322
If we subtract 496 from 640, we get 144.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

After the division, we end up with 219723.40322 and a remainder of 0.000144.