54440167 ÷ 995 
We want to figure out the number of times 54440167 can be divided by 995.

Advancing to step 1:
When dividing 5 by 995, we get 0 with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 995

Advancing to step 2:
995 goes into 54 0 times with a remainder of 54.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 54, we get 54.
Grab the next digit (4) from the dividend, add it to 54, then carry on: 544 / 995

Advancing to step 3:
If we divide 544 by 995, we get 0 and 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.
Take the next digit (4) from the dividend and append it to 544, then repeat: 5444 / 995

Moving on to step 4:
If we divide 5444 by 995, we get 5 and a remainder of 469.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
If we subtract 4975 from 5444, we get 469.
Fetch the next digit (0) from the dividend, attach it to 469 and continue: 4690 / 995

Moving on to step 5:
The number 995 fits into 4690 4 times, leaving a remainder of 710.
Use 4 as the next digit of our solution. 
Result so far: 54.0
Deduct 3980 from 4690 and we're left with 710.
Fetch the next digit (1) from the dividend, attach it to 710 and continue: 7101 / 995

Let's proceed to step 6:
7101 divided by 995 is 7 with a remainder of 136.
Write down 7 as next digit of the result. 
Result so far: 547.0
The remainder is 136 after subtracting 6965 from 7101.
Include the next digit (6) from the dividend after 136, then repeat: 1366 / 995

On to step 7:
995 can be fit into 1366 1 times, resulting in a remainder of 371.
The next digit of our result is 1. 
Result so far: 5471.0
If we take 995 away from 1366, we end up with 371.
Grab the next digit (7) from the dividend, add it to 371, then carry on: 3717 / 995

Let's proceed to step 8:
995 goes into 3717 3 times with a remainder of 732.
The next digit of our result is 3. 
Result so far: 54713.0
If we subtract 2985 from 3717, we get 732.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7320, and continue the process.

Let's proceed to step 9:
When dividing 7320 by 995, we get 7 with a remainder of 355.
Put 7 as the next digit of the answer. 
Result so far: 54713.7
Deduct 6965 from 7320 and we're left with 355.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3550, and continue the process.

Going ahead to step 10:
3550 divided by 995 is 3 with a remainder of 565.
Record the quotient 3 as the next digit in the result. 
Result so far: 54713.73
If we subtract 2985 from 3550, we get 565.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5650, and continue the process.

Step 11:
The number 995 fits into 5650 5 times, leaving a remainder of 675.
Use 5 as the next digit of our solution. 
Result so far: 54713.735
If we subtract 4975 from 5650, we get 675.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6750, and continue the process.

Moving on to step 12:
995 goes into 6750 6 times with a remainder of 780.
Put 6 as the next digit of the answer. 
Result so far: 54713.7356
If we subtract 5970 from 6750, we get 780.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7800, and continue the process.

Let's proceed to step 13:
995 can be fit into 7800 7 times, resulting in a remainder of 835.
Record the quotient 7 as the next digit in the result. 
Result so far: 54713.73567
If we take 6965 away from 7800, we end up with 835.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8350, and continue the process.

Let's proceed to step 14:
The number 995 fits into 8350 8 times, leaving a remainder of 390.
Record the quotient 8 as the next digit in the result. 
Result so far: 54713.735678
If we take 7960 away from 8350, we end up with 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3900, and continue the process.

Advancing to step 15:
If we divide 3900 by 995, we get 3 and a remainder of 915.
Use 3 as the next digit of our solution. 
Result so far: 54713.7356783
Subtract 2985 from 3900 to get 915.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9150, and continue the process.

Going ahead to step 16:
9150 divided by 995 is 9 with a remainder of 195.
Record the quotient 9 as the next digit in the result. 
Result so far: 54713.73567839
If we take 8955 away from 9150, 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.

The final result is 54713.73567839 with a remainder of 1.95e-07.