We're dividing 54197361 by 543 
Our goal is to divide 54197361 by 543.

Step 1:
5 divided by 543 is 0 with a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 543

Going ahead to step 2:
When dividing 54 by 543, we get 0 with a remainder of 54.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 54 leaves us with 54.
Grab the next digit (1) from the dividend, add it to 54, then carry on: 541 / 543

Advancing to step 3:
The number 543 fits into 541 0 times, leaving a remainder of 541.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 541 and we're left with 541.
Bring next digit (9) of the dividend behind the 541 and repeat the process: 5419 / 543

Advancing to step 4:
543 can be fit into 5419 9 times, resulting in a remainder of 532.
Write down 9 as next digit of the result. 
Result so far: 9.0
If we subtract 4887 from 5419, we get 532.
Bring next digit (7) of the dividend behind the 532 and repeat the process: 5327 / 543

Going ahead to step 5:
5327 divided by 543 is 9 with a remainder of 440.
The number 9 becomes the next digit in our result. 
Result so far: 99.0
The remainder is 440 after subtracting 4887 from 5327.
Include the next digit (3) from the dividend after 440, then repeat: 4403 / 543

On to step 6:
543 can be fit into 4403 8 times, resulting in a remainder of 59.
Put 8 as the next digit of the answer. 
Result so far: 998.0
Deduct 4344 from 4403 and we're left with 59.
Append the next digit (6) from the dividend to 59 and continue with: 596 / 543

Moving on to step 7:
The number 543 fits into 596 1 times, leaving a remainder of 53.
The next digit of our result is 1. 
Result so far: 9981.0
Subtracting 543 from 596 leaves us with 53.
Bring next digit (1) of the dividend behind the 53 and repeat the process: 531 / 543

Let's proceed to step 8:
If we divide 531 by 543, we get 0 and a remainder of 531.
Use 0 as the next digit of our solution. 
Result so far: 99810.0
If we subtract 0 from 531, we get 531.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5310, and continue the process.

Let's proceed to step 9:
543 can be fit into 5310 9 times, resulting in a remainder of 423.
Record the quotient 9 as the next digit in the result. 
Result so far: 99810.9
Subtract 4887 from 5310 to get 423.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4230, and continue the process.

Step 10:
If we divide 4230 by 543, we get 7 and a remainder of 429.
The next digit of our result is 7. 
Result so far: 99810.97
Subtract 3801 from 4230 to get 429.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4290, and continue the process.

Step 11:
4290 divided by 543 is 7 with a remainder of 489.
Put 7 as the next digit of the answer. 
Result so far: 99810.977
The remainder is 489 after subtracting 3801 from 4290.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4890, and continue the process.

In conclusion, the division gives 99810.977 with a balance of 0.0489.