We divide 54312008 by 260
We want to figure out the number of times 54312008 can be divided by 260.

Step 1:
The number 260 fits into 5 0 times, leaving a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 260

Step 2:
When dividing 54 by 260, we get 0 with a remainder of 54.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 54 after subtracting 0 from 54.
Bring next digit (3) of the dividend behind the 54 and repeat the process: 543 / 260

Going ahead to step 3:
When dividing 543 by 260, we get 2 with a remainder of 23.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we take 520 away from 543, we end up with 23.
Fetch the next digit (1) from the dividend, attach it to 23 and continue: 231 / 260

On to step 4:
If we divide 231 by 260, we get 0 and a remainder of 231.
Record the quotient 0 as the next digit in the result. 
Result so far: 20.0
If we take 0 away from 231, we end up with 231.
Grab the next digit (2) from the dividend, add it to 231, then carry on: 2312 / 260

Going ahead to step 5:
If we divide 2312 by 260, we get 8 and a remainder of 232.
Put 8 as the next digit of the answer. 
Result so far: 208.0
Subtract 2080 from 2312 to get 232.
Take the next digit (0) from the dividend and append it to 232, then repeat: 2320 / 260

On to step 6:
2320 divided by 260 is 8 with a remainder of 240.
The next digit of our result is 8. 
Result so far: 2088.0
Deduct 2080 from 2320 and we're left with 240.
Include the next digit (0) from the dividend after 240, then repeat: 2400 / 260

Going ahead to step 7:
2400 divided by 260 is 9 with a remainder of 60.
The number 9 becomes the next digit in our result. 
Result so far: 20889.0
Subtract 2340 from 2400 to get 60.
Grab the next digit (8) from the dividend, add it to 60, then carry on: 608 / 260

Advancing to step 8:
608 divided by 260 is 2 with a remainder of 88.
Put 2 as the next digit of the answer. 
Result so far: 208892.0
If we subtract 520 from 608, we get 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Moving on to step 9:
The number 260 fits into 880 3 times, leaving a remainder of 100.
The number 3 becomes the next digit in our result. 
Result so far: 208892.3
Deduct 780 from 880 and we're left with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Advancing to step 10:
260 can be fit into 1000 3 times, resulting in a remainder of 220.
The number 3 becomes the next digit in our result. 
Result so far: 208892.33
If we take 780 away from 1000, we end up with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

In conclusion, the division gives 208892.33 with a balance of 0.22.