We're dividing 54518860 by 400 
Our goal is to divide 54518860 by 400.

Moving on to step 1:
If we divide 5 by 400, we get 0 and a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 400

Going ahead to step 2:
When dividing 54 by 400, we get 0 with a remainder of 54.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 54, we end up with 54.
Append the next digit (5) from the dividend to 54 and continue with: 545 / 400

Moving on to step 3:
When dividing 545 by 400, we get 1 with a remainder of 145.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 400 from 545 and we're left with 145.
Take the next digit (1) from the dividend and append it to 145, then repeat: 1451 / 400

On to step 4:
If we divide 1451 by 400, we get 3 and a remainder of 251.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
If we take 1200 away from 1451, we end up with 251.
Take the next digit (8) from the dividend and append it to 251, then repeat: 2518 / 400

Advancing to step 5:
400 goes into 2518 6 times with a remainder of 118.
The number 6 becomes the next digit in our result. 
Result so far: 136.0
Subtracting 2400 from 2518 leaves us with 118.
Grab the next digit (8) from the dividend, add it to 118, then carry on: 1188 / 400

On to step 6:
1188 divided by 400 is 2 with a remainder of 388.
The number 2 becomes the next digit in our result. 
Result so far: 1362.0
If we take 800 away from 1188, we end up with 388.
Bring next digit (6) of the dividend behind the 388 and repeat the process: 3886 / 400

Advancing to step 7:
3886 divided by 400 is 9 with a remainder of 286.
Write down 9 as next digit of the result. 
Result so far: 13629.0
The remainder is 286 after subtracting 3600 from 3886.
Fetch the next digit (0) from the dividend, attach it to 286 and continue: 2860 / 400

Step 8:
400 goes into 2860 7 times with a remainder of 60.
The next digit of our result is 7. 
Result so far: 136297.0
Subtract 2800 from 2860 to get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Going ahead to step 9:
600 divided by 400 is 1 with a remainder of 200.
Write down 1 as next digit of the result. 
Result so far: 136297.1
If we take 400 away from 600, we end up with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Moving on to step 10:
The number 400 fits into 2000 5 times, leaving a remainder of 0.
The next digit of our result is 5. 
Result so far: 136297.15
Subtracting 2000 from 2000 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 11:
0 divided by 400 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 136297.15
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 12:
400 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 136297.15
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 136297.15 with a balance of 0.0.