860184 divided by 54 
We want to figure out the number of times 860184 can be divided by 54.

Advancing to step 1:
8 divided by 54 is 0 with a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 54

Advancing to step 2:
54 can be fit into 86 1 times, resulting in a remainder of 32.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 32 after subtracting 54 from 86.
Include the next digit (0) from the dividend after 32, then repeat: 320 / 54

Let's proceed to step 3:
The number 54 fits into 320 5 times, leaving a remainder of 50.
The next digit of our result is 5. 
Result so far: 15.0
If we take 270 away from 320, we end up with 50.
Take the next digit (1) from the dividend and append it to 50, then repeat: 501 / 54

Moving on to step 4:
54 goes into 501 9 times with a remainder of 15.
The next digit of our result is 9. 
Result so far: 159.0
Subtracting 486 from 501 leaves us with 15.
Include the next digit (8) from the dividend after 15, then repeat: 158 / 54

Going ahead to step 5:
The number 54 fits into 158 2 times, leaving a remainder of 50.
The next digit of our result is 2. 
Result so far: 1592.0
Subtract 108 from 158 to get 50.
Grab the next digit (4) from the dividend, add it to 50, then carry on: 504 / 54

Moving on to step 6:
504 divided by 54 is 9 with a remainder of 18.
Write down 9 as next digit of the result. 
Result so far: 15929.0
Subtract 486 from 504 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 7:
When dividing 180 by 54, we get 3 with a remainder of 18.
The number 3 becomes the next digit in our result. 
Result so far: 15929.3
Deduct 162 from 180 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 8:
If we divide 180 by 54, we get 3 and a remainder of 18.
Put 3 as the next digit of the answer. 
Result so far: 15929.33
Subtracting 162 from 180 leaves us with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

The final outcome is 15929.33, with a leftover of 0.018.