We look at the division of 38748 by 54 
Let's see how many times 54 fits into 38748.

Advancing to step 1:
If we divide 3 by 54, we get 0 and a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Take the next digit (8) from the dividend and append it to 3, then repeat: 38 / 54

Step 2:
The number 54 fits into 38 0 times, leaving a remainder of 38.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 38 to get 38.
Fetch the next digit (7) from the dividend, attach it to 38 and continue: 387 / 54

Moving on to step 3:
54 goes into 387 7 times with a remainder of 9.
Put 7 as the next digit of the answer. 
Result so far: 7.0
Subtract 378 from 387 to get 9.
Grab the next digit (4) from the dividend, add it to 9, then carry on: 94 / 54

Let's proceed to step 4:
54 goes into 94 1 times with a remainder of 40.
Put 1 as the next digit of the answer. 
Result so far: 71.0
The remainder is 40 after subtracting 54 from 94.
Take the next digit (8) from the dividend and append it to 40, then repeat: 408 / 54

Moving on to step 5:
The number 54 fits into 408 7 times, leaving a remainder of 30.
The next digit of our result is 7. 
Result so far: 717.0
The remainder is 30 after subtracting 378 from 408.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 6:
When dividing 300 by 54, we get 5 with a remainder of 30.
Use 5 as the next digit of our solution. 
Result so far: 717.5
If we take 270 away from 300, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 7:
The number 54 fits into 300 5 times, leaving a remainder of 30.
Use 5 as the next digit of our solution. 
Result so far: 717.55
If we take 270 away from 300, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Our division results in 717.55 with a remaining 0.03.