We look at the division of 54928262 by 392 
We want to divide 54928262 by 392.

On to step 1:
392 can be fit into 5 0 times, resulting in a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 392

Moving on to step 2:
54 divided by 392 is 0 with a remainder of 54.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 54 to get 54.
Grab the next digit (9) from the dividend, add it to 54, then carry on: 549 / 392

Moving on to step 3:
549 divided by 392 is 1 with a remainder of 157.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 392 from 549 leaves us with 157.
Bring next digit (2) of the dividend behind the 157 and repeat the process: 1572 / 392

On to step 4:
392 can be fit into 1572 4 times, resulting in a remainder of 4.
The number 4 becomes the next digit in our result. 
Result so far: 14.0
Subtract 1568 from 1572 to get 4.
Include the next digit (8) from the dividend after 4, then repeat: 48 / 392

Going ahead to step 5:
392 goes into 48 0 times with a remainder of 48.
The number 0 becomes the next digit in our result. 
Result so far: 140.0
Subtract 0 from 48 to get 48.
Take the next digit (2) from the dividend and append it to 48, then repeat: 482 / 392

Step 6:
If we divide 482 by 392, we get 1 and a remainder of 90.
Write down 1 as next digit of the result. 
Result so far: 1401.0
The remainder is 90 after subtracting 392 from 482.
Bring next digit (6) of the dividend behind the 90 and repeat the process: 906 / 392

Let's proceed to step 7:
The number 392 fits into 906 2 times, leaving a remainder of 122.
The next digit of our result is 2. 
Result so far: 14012.0
Subtract 784 from 906 to get 122.
Include the next digit (2) from the dividend after 122, then repeat: 1222 / 392

Advancing to step 8:
392 goes into 1222 3 times with a remainder of 46.
Record the quotient 3 as the next digit in the result. 
Result so far: 140123.0
The remainder is 46 after subtracting 1176 from 1222.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

On to step 9:
392 can be fit into 460 1 times, resulting in a remainder of 68.
The next digit of our result is 1. 
Result so far: 140123.1
If we take 392 away from 460, we end up with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Going ahead to step 10:
392 goes into 680 1 times with a remainder of 288.
Write down 1 as next digit of the result. 
Result so far: 140123.11
If we subtract 392 from 680, we get 288.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2880, and continue the process.

After the division, we end up with 140123.11 and a remainder of 0.288.