146778 ÷ 54 
We want to figure out the number of times 146778 can be divided by 54.

On to step 1:
If we divide 1 by 54, we get 0 and a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Append the next digit (4) from the dividend to 1 and continue with: 14 / 54

Let's proceed to step 2:
If we divide 14 by 54, we get 0 and a remainder of 14.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 14, we end up with 14.
Grab the next digit (6) from the dividend, add it to 14, then carry on: 146 / 54

Moving on to step 3:
When dividing 146 by 54, we get 2 with a remainder of 38.
The next digit of our result is 2. 
Result so far: 2.0
The remainder is 38 after subtracting 108 from 146.
Bring next digit (7) of the dividend behind the 38 and repeat the process: 387 / 54

On to step 4:
When dividing 387 by 54, we get 7 with a remainder of 9.
Record the quotient 7 as the next digit in the result. 
Result so far: 27.0
Subtracting 378 from 387 leaves us with 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 54

Going ahead to step 5:
54 goes into 97 1 times with a remainder of 43.
Put 1 as the next digit of the answer. 
Result so far: 271.0
If we take 54 away from 97, we end up with 43.
Include the next digit (8) from the dividend after 43, then repeat: 438 / 54

Going ahead to step 6:
If we divide 438 by 54, we get 8 and a remainder of 6.
Put 8 as the next digit of the answer. 
Result so far: 2718.0
Deduct 432 from 438 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 7:
When dividing 60 by 54, we get 1 with a remainder of 6.
Use 1 as the next digit of our solution. 
Result so far: 2718.1
Subtracting 54 from 60 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 8:
When dividing 60 by 54, we get 1 with a remainder of 6.
Use 1 as the next digit of our solution. 
Result so far: 2718.11
If we subtract 54 from 60, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Our division results in 2718.11 with a remaining 0.006.