We're dividing 318966 by 54 
Let's see how many times 54 fits into 318966.

Step 1:
54 goes into 3 0 times with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 54

Advancing to step 2:
If we divide 31 by 54, we get 0 and a remainder of 31.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 31 leaves us with 31.
Take the next digit (8) from the dividend and append it to 31, then repeat: 318 / 54

Let's proceed to step 3:
The number 54 fits into 318 5 times, leaving a remainder of 48.
Write down 5 as next digit of the result. 
Result so far: 5.0
Deduct 270 from 318 and we're left with 48.
Take the next digit (9) from the dividend and append it to 48, then repeat: 489 / 54

On to step 4:
When dividing 489 by 54, we get 9 with a remainder of 3.
Write down 9 as next digit of the result. 
Result so far: 59.0
Deduct 486 from 489 and we're left with 3.
Take the next digit (6) from the dividend and append it to 3, then repeat: 36 / 54

Step 5:
If we divide 36 by 54, we get 0 and a remainder of 36.
Write down 0 as next digit of the result. 
Result so far: 590.0
Subtracting 0 from 36 leaves us with 36.
Fetch the next digit (6) from the dividend, attach it to 36 and continue: 366 / 54

Moving on to step 6:
If we divide 366 by 54, we get 6 and a remainder of 42.
Write down 6 as next digit of the result. 
Result so far: 5906.0
If we take 324 away from 366, we end up 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.

Moving on to step 7:
The number 54 fits into 420 7 times, leaving a remainder of 42.
Put 7 as the next digit of the answer. 
Result so far: 5906.7
If we take 378 away from 420, we end up 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.

Moving on to step 8:
54 can be fit into 420 7 times, resulting in a remainder of 42.
The number 7 becomes the next digit in our result. 
Result so far: 5906.77
The remainder is 42 after subtracting 378 from 420.
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 5906.77 with a remaining 0.042.