We look at the division of 312491 by 54 
Let's see how many times 54 fits into 312491.

Let's proceed to step 1:
3 divided by 54 is 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 54

Let's proceed to step 2:
The number 54 fits into 31 0 times, leaving a remainder of 31.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 31 to get 31.
Take the next digit (2) from the dividend and append it to 31, then repeat: 312 / 54

Advancing to step 3:
When dividing 312 by 54, we get 5 with a remainder of 42.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Deduct 270 from 312 and we're left with 42.
Take the next digit (4) from the dividend and append it to 42, then repeat: 424 / 54

Advancing to step 4:
424 divided by 54 is 7 with a remainder of 46.
The number 7 becomes the next digit in our result. 
Result so far: 57.0
Subtracting 378 from 424 leaves us with 46.
Include the next digit (9) from the dividend after 46, then repeat: 469 / 54

Going ahead to step 5:
54 can be fit into 469 8 times, resulting in a remainder of 37.
Write down 8 as next digit of the result. 
Result so far: 578.0
Subtracting 432 from 469 leaves us with 37.
Bring next digit (1) of the dividend behind the 37 and repeat the process: 371 / 54

Going ahead to step 6:
54 goes into 371 6 times with a remainder of 47.
Put 6 as the next digit of the answer. 
Result so far: 5786.0
Deduct 324 from 371 and we're left with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Going ahead to step 7:
The number 54 fits into 470 8 times, leaving a remainder of 38.
Put 8 as the next digit of the answer. 
Result so far: 5786.8
Deduct 432 from 470 and we're left with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Moving on to step 8:
380 divided by 54 is 7 with a remainder of 2.
Record the quotient 7 as the next digit in the result. 
Result so far: 5786.87
Subtract 378 from 380 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 9:
54 can be fit into 20 0 times, resulting in a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 5786.87
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 10:
If we divide 200 by 54, we get 3 and a remainder of 38.
Put 3 as the next digit of the answer. 
Result so far: 5786.8703
Subtract 162 from 200 to get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

On to step 11:
54 goes into 380 7 times with a remainder of 2.
The number 7 becomes the next digit in our result. 
Result so far: 5786.87037
The remainder is 2 after subtracting 378 from 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 12:
When dividing 20 by 54, we get 0 with a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 5786.87037
Subtract 0 from 20 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 13:
54 can be fit into 200 3 times, resulting in a remainder of 38.
Record the quotient 3 as the next digit in the result. 
Result so far: 5786.8703703
If we take 162 away from 200, we end up with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Let's proceed to step 14:
54 goes into 380 7 times with a remainder of 2.
Record the quotient 7 as the next digit in the result. 
Result so far: 5786.87037037
If we take 378 away from 380, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

In conclusion, the division gives 5786.87037037 with a balance of 2e-09.