We look at the division of 54359940 by 770 
We want to figure out the number of times 54359940 can be divided by 770.

On to step 1:
5 divided by 770 is 0 with a remainder of 5.
Record the quotient 0 as the next digit in the 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 / 770

Advancing to step 2:
770 goes into 54 0 times with a remainder of 54.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 54 after subtracting 0 from 54.
Bring next digit (3) of the dividend behind the 54 and repeat the process: 543 / 770

Advancing to step 3:
If we divide 543 by 770, we get 0 and a remainder of 543.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 543 leaves us with 543.
Grab the next digit (5) from the dividend, add it to 543, then carry on: 5435 / 770

On to step 4:
When dividing 5435 by 770, we get 7 with a remainder of 45.
Use 7 as the next digit of our solution. 
Result so far: 7.0
Subtract 5390 from 5435 to get 45.
Take the next digit (9) from the dividend and append it to 45, then repeat: 459 / 770

Advancing to step 5:
770 can be fit into 459 0 times, resulting in a remainder of 459.
Use 0 as the next digit of our solution. 
Result so far: 70.0
Deduct 0 from 459 and we're left with 459.
Append the next digit (9) from the dividend to 459 and continue with: 4599 / 770

Let's proceed to step 6:
4599 divided by 770 is 5 with a remainder of 749.
The number 5 becomes the next digit in our result. 
Result so far: 705.0
The remainder is 749 after subtracting 3850 from 4599.
Bring next digit (4) of the dividend behind the 749 and repeat the process: 7494 / 770

Moving on to step 7:
The number 770 fits into 7494 9 times, leaving a remainder of 564.
The number 9 becomes the next digit in our result. 
Result so far: 7059.0
Subtracting 6930 from 7494 leaves us with 564.
Append the next digit (0) from the dividend to 564 and continue with: 5640 / 770

Step 8:
If we divide 5640 by 770, we get 7 and a remainder of 250.
Put 7 as the next digit of the answer. 
Result so far: 70597.0
The remainder is 250 after subtracting 5390 from 5640.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2500, and continue the process.

Advancing to step 9:
2500 divided by 770 is 3 with a remainder of 190.
Use 3 as the next digit of our solution. 
Result so far: 70597.3
If we subtract 2310 from 2500, we get 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

Step 10:
The number 770 fits into 1900 2 times, leaving a remainder of 360.
Write down 2 as next digit of the result. 
Result so far: 70597.32
If we subtract 1540 from 1900, we get 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Going ahead to step 11:
3600 divided by 770 is 4 with a remainder of 520.
The next digit of our result is 4. 
Result so far: 70597.324
If we subtract 3080 from 3600, we get 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5200, and continue the process.

Advancing to step 12:
5200 divided by 770 is 6 with a remainder of 580.
The number 6 becomes the next digit in our result. 
Result so far: 70597.3246
If we take 4620 away from 5200, we end up with 580.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5800, and continue the process.

On to step 13:
770 can be fit into 5800 7 times, resulting in a remainder of 410.
Write down 7 as next digit of the result. 
Result so far: 70597.32467
Subtract 5390 from 5800 to get 410.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4100, and continue the process.

On to step 14:
If we divide 4100 by 770, we get 5 and a remainder of 250.
Write down 5 as next digit of the result. 
Result so far: 70597.324675
Deduct 3850 from 4100 and we're left with 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2500, and continue the process.

Going ahead to step 15:
770 can be fit into 2500 3 times, resulting in a remainder of 190.
Write down 3 as next digit of the result. 
Result so far: 70597.3246753
If we take 2310 away from 2500, we end up with 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

Going ahead to step 16:
1900 divided by 770 is 2 with a remainder of 360.
The number 2 becomes the next digit in our result. 
Result so far: 70597.32467532
Deduct 1540 from 1900 and we're left with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

The final result is 70597.32467532 with a remainder of 3.6e-07.