We're dividing 54401321 by 709 
We want to divide 54401321 by 709.

Moving on to step 1:
The number 709 fits into 5 0 times, leaving a remainder of 5.
The next digit of our result is 0. 
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 / 709

Step 2:
54 divided by 709 is 0 with a remainder of 54.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 54 and we're left with 54.
Grab the next digit (4) from the dividend, add it to 54, then carry on: 544 / 709

Going ahead to step 3:
709 goes into 544 0 times with a remainder of 544.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 544 after subtracting 0 from 544.
Bring next digit (0) of the dividend behind the 544 and repeat the process: 5440 / 709

Step 4:
When dividing 5440 by 709, we get 7 with a remainder of 477.
Write down 7 as next digit of the result. 
Result so far: 7.0
The remainder is 477 after subtracting 4963 from 5440.
Bring next digit (1) of the dividend behind the 477 and repeat the process: 4771 / 709

Let's proceed to step 5:
709 can be fit into 4771 6 times, resulting in a remainder of 517.
Put 6 as the next digit of the answer. 
Result so far: 76.0
If we take 4254 away from 4771, we end up with 517.
Take the next digit (3) from the dividend and append it to 517, then repeat: 5173 / 709

Moving on to step 6:
When dividing 5173 by 709, we get 7 with a remainder of 210.
The number 7 becomes the next digit in our result. 
Result so far: 767.0
If we subtract 4963 from 5173, we get 210.
Bring next digit (2) of the dividend behind the 210 and repeat the process: 2102 / 709

Moving on to step 7:
2102 divided by 709 is 2 with a remainder of 684.
Write down 2 as next digit of the result. 
Result so far: 7672.0
Subtract 1418 from 2102 to get 684.
Grab the next digit (1) from the dividend, add it to 684, then carry on: 6841 / 709

Step 8:
If we divide 6841 by 709, we get 9 and a remainder of 460.
Put 9 as the next digit of the answer. 
Result so far: 76729.0
If we take 6381 away from 6841, we end up with 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4600, and continue the process.

Let's proceed to step 9:
When dividing 4600 by 709, we get 6 with a remainder of 346.
The next digit of our result is 6. 
Result so far: 76729.6
Deduct 4254 from 4600 and we're left with 346.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3460, and continue the process.

Advancing to step 10:
If we divide 3460 by 709, we get 4 and a remainder of 624.
Put 4 as the next digit of the answer. 
Result so far: 76729.64
Subtracting 2836 from 3460 leaves us with 624.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6240, and continue the process.

Advancing to step 11:
709 can be fit into 6240 8 times, resulting in a remainder of 568.
Put 8 as the next digit of the answer. 
Result so far: 76729.648
Subtract 5672 from 6240 to get 568.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5680, and continue the process.

Advancing to step 12:
709 can be fit into 5680 8 times, resulting in a remainder of 8.
The number 8 becomes the next digit in our result. 
Result so far: 76729.6488
If we take 5672 away from 5680, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

In conclusion, the division gives 76729.6488 with a balance of 8e-05.