We're dividing 54413200 by 261 
We want to figure out the number of times 54413200 can be divided by 261.

Advancing to step 1:
If we divide 5 by 261, we get 0 and a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 261

Let's proceed to step 2:
261 goes into 54 0 times with a remainder of 54.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 54, we get 54.
Fetch the next digit (4) from the dividend, attach it to 54 and continue: 544 / 261

Step 3:
The number 261 fits into 544 2 times, leaving a remainder of 22.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 522 from 544 to get 22.
Fetch the next digit (1) from the dividend, attach it to 22 and continue: 221 / 261

Going ahead to step 4:
The number 261 fits into 221 0 times, leaving a remainder of 221.
Use 0 as the next digit of our solution. 
Result so far: 20.0
If we take 0 away from 221, we end up with 221.
Append the next digit (3) from the dividend to 221 and continue with: 2213 / 261

Step 5:
261 goes into 2213 8 times with a remainder of 125.
The next digit of our result is 8. 
Result so far: 208.0
If we take 2088 away from 2213, we end up with 125.
Grab the next digit (2) from the dividend, add it to 125, then carry on: 1252 / 261

On to step 6:
261 goes into 1252 4 times with a remainder of 208.
Record the quotient 4 as the next digit in the result. 
Result so far: 2084.0
Subtracting 1044 from 1252 leaves us with 208.
Append the next digit (0) from the dividend to 208 and continue with: 2080 / 261

Step 7:
When dividing 2080 by 261, we get 7 with a remainder of 253.
The next digit of our result is 7. 
Result so far: 20847.0
If we subtract 1827 from 2080, we get 253.
Append the next digit (0) from the dividend to 253 and continue with: 2530 / 261

On to step 8:
2530 divided by 261 is 9 with a remainder of 181.
Record the quotient 9 as the next digit in the result. 
Result so far: 208479.0
If we take 2349 away from 2530, we end up with 181.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1810, and continue the process.

On to step 9:
When dividing 1810 by 261, we get 6 with a remainder of 244.
The next digit of our result is 6. 
Result so far: 208479.6
The remainder is 244 after subtracting 1566 from 1810.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2440, and continue the process.

On to step 10:
2440 divided by 261 is 9 with a remainder of 91.
Put 9 as the next digit of the answer. 
Result so far: 208479.69
The remainder is 91 after subtracting 2349 from 2440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 910, and continue the process.

Step 11:
261 can be fit into 910 3 times, resulting in a remainder of 127.
The next digit of our result is 3. 
Result so far: 208479.693
Subtract 783 from 910 to get 127.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1270, and continue the process.

Advancing to step 12:
1270 divided by 261 is 4 with a remainder of 226.
The number 4 becomes the next digit in our result. 
Result so far: 208479.6934
The remainder is 226 after subtracting 1044 from 1270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2260, and continue the process.

Step 13:
If we divide 2260 by 261, we get 8 and a remainder of 172.
Record the quotient 8 as the next digit in the result. 
Result so far: 208479.69348
Deduct 2088 from 2260 and we're left with 172.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1720, and continue the process.

Advancing to step 14:
261 goes into 1720 6 times with a remainder of 154.
The next digit of our result is 6. 
Result so far: 208479.693486
Deduct 1566 from 1720 and we're left with 154.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1540, and continue the process.

Step 15:
1540 divided by 261 is 5 with a remainder of 235.
The next digit of our result is 5. 
Result so far: 208479.6934865
Subtracting 1305 from 1540 leaves us with 235.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2350, and continue the process.

Let's proceed to step 16:
261 goes into 2350 9 times with a remainder of 1.
Use 9 as the next digit of our solution. 
Result so far: 208479.69348659
Deduct 2349 from 2350 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

In conclusion, the division gives 208479.69348659 with a balance of 1e-09.