54102 ÷ 61 
Our goal is to divide 54102 by 61.

On to step 1:
61 goes into 5 0 times 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 / 61

Going ahead to step 2:
61 goes into 54 0 times with a remainder of 54.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 54 and we're left with 54.
Append the next digit (1) from the dividend to 54 and continue with: 541 / 61

Let's proceed to step 3:
541 divided by 61 is 8 with a remainder of 53.
Put 8 as the next digit of the answer. 
Result so far: 8.0
Subtracting 488 from 541 leaves us with 53.
Include the next digit (0) from the dividend after 53, then repeat: 530 / 61

Let's proceed to step 4:
61 goes into 530 8 times with a remainder of 42.
The number 8 becomes the next digit in our result. 
Result so far: 88.0
Deduct 488 from 530 and we're left with 42.
Bring next digit (2) of the dividend behind the 42 and repeat the process: 422 / 61

Advancing to step 5:
422 divided by 61 is 6 with a remainder of 56.
Use 6 as the next digit of our solution. 
Result so far: 886.0
Deduct 366 from 422 and we're left with 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Let's proceed to step 6:
When dividing 560 by 61, we get 9 with a remainder of 11.
The number 9 becomes the next digit in our result. 
Result so far: 886.9
Subtract 549 from 560 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Step 7:
110 divided by 61 is 1 with a remainder of 49.
The number 1 becomes the next digit in our result. 
Result so far: 886.91
Subtract 61 from 110 to get 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Step 8:
The number 61 fits into 490 8 times, leaving a remainder of 2.
Use 8 as the next digit of our solution. 
Result so far: 886.918
The remainder is 2 after subtracting 488 from 490.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 9:
20 divided by 61 is 0 with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 886.918
The remainder is 20 after subtracting 0 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 10:
61 can be fit into 200 3 times, resulting in a remainder of 17.
Write down 3 as next digit of the result. 
Result so far: 886.91803
The remainder is 17 after subtracting 183 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Advancing to step 11:
61 goes into 170 2 times with a remainder of 48.
The next digit of our result is 2. 
Result so far: 886.918032
If we take 122 away from 170, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Going ahead to step 12:
The number 61 fits into 480 7 times, leaving a remainder of 53.
Write down 7 as next digit of the result. 
Result so far: 886.9180327
Subtract 427 from 480 to get 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Moving on to step 13:
61 goes into 530 8 times with a remainder of 42.
Put 8 as the next digit of the answer. 
Result so far: 886.91803278
Deduct 488 from 530 and we're left with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Our division results in 886.91803278 with a remaining 4.2e-08.