We look at the division of 54718500 by 731 
We want to figure out the number of times 54718500 can be divided by 731.

On to step 1:
If we divide 5 by 731, we get 0 and 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.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 731

Moving on to step 2:
731 can be fit into 54 0 times, resulting in a remainder of 54.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 54 to get 54.
Bring next digit (7) of the dividend behind the 54 and repeat the process: 547 / 731

On to step 3:
The number 731 fits into 547 0 times, leaving a remainder of 547.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 547 and we're left with 547.
Fetch the next digit (1) from the dividend, attach it to 547 and continue: 5471 / 731

Moving on to step 4:
The number 731 fits into 5471 7 times, leaving a remainder of 354.
Write down 7 as next digit of the result. 
Result so far: 7.0
The remainder is 354 after subtracting 5117 from 5471.
Grab the next digit (8) from the dividend, add it to 354, then carry on: 3548 / 731

On to step 5:
3548 divided by 731 is 4 with a remainder of 624.
Use 4 as the next digit of our solution. 
Result so far: 74.0
If we take 2924 away from 3548, we end up with 624.
Fetch the next digit (5) from the dividend, attach it to 624 and continue: 6245 / 731

Moving on to step 6:
731 can be fit into 6245 8 times, resulting in a remainder of 397.
Use 8 as the next digit of our solution. 
Result so far: 748.0
The remainder is 397 after subtracting 5848 from 6245.
Append the next digit (0) from the dividend to 397 and continue with: 3970 / 731

Let's proceed to step 7:
3970 divided by 731 is 5 with a remainder of 315.
The next digit of our result is 5. 
Result so far: 7485.0
If we take 3655 away from 3970, we end up with 315.
Bring next digit (0) of the dividend behind the 315 and repeat the process: 3150 / 731

On to step 8:
731 goes into 3150 4 times with a remainder of 226.
Write down 4 as next digit of the result. 
Result so far: 74854.0
Deduct 2924 from 3150 and we're left with 226.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2260, and continue the process.

Moving on to step 9:
If we divide 2260 by 731, we get 3 and a remainder of 67.
The next digit of our result is 3. 
Result so far: 74854.3
The remainder is 67 after subtracting 2193 from 2260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 670, and continue the process.

Advancing to step 10:
670 divided by 731 is 0 with a remainder of 670.
Write down 0 as next digit of the result. 
Result so far: 74854.3
Subtracting 0 from 670 leaves us with 670.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6700, and continue the process.

Step 11:
731 can be fit into 6700 9 times, resulting in a remainder of 121.
The number 9 becomes the next digit in our result. 
Result so far: 74854.309
If we take 6579 away from 6700, we end up with 121.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1210, and continue the process.

Moving on to step 12:
731 can be fit into 1210 1 times, resulting in a remainder of 479.
The number 1 becomes the next digit in our result. 
Result so far: 74854.3091
If we subtract 731 from 1210, we get 479.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4790, and continue the process.

On to step 13:
If we divide 4790 by 731, we get 6 and a remainder of 404.
The number 6 becomes the next digit in our result. 
Result so far: 74854.30916
If we subtract 4386 from 4790, we get 404.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4040, and continue the process.

Advancing to step 14:
731 can be fit into 4040 5 times, resulting in a remainder of 385.
Write down 5 as next digit of the result. 
Result so far: 74854.309165
Deduct 3655 from 4040 and we're left with 385.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3850, and continue the process.

Moving on to step 15:
3850 divided by 731 is 5 with a remainder of 195.
Write down 5 as next digit of the result. 
Result so far: 74854.3091655
If we take 3655 away from 3850, we end up with 195.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1950, and continue the process.

Our division results in 74854.3091655 with a remaining 1.95e-06.