We look at the division of 820946 by 54 
We want to divide 820946 by 54.

Moving on to step 1:
The number 54 fits into 8 0 times, leaving a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Append the next digit (2) from the dividend to 8 and continue with: 82 / 54

Let's proceed to step 2:
If we divide 82 by 54, we get 1 and a remainder of 28.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 54 from 82 to get 28.
Fetch the next digit (0) from the dividend, attach it to 28 and continue: 280 / 54

On to step 3:
If we divide 280 by 54, we get 5 and a remainder of 10.
The next digit of our result is 5. 
Result so far: 15.0
Subtracting 270 from 280 leaves us with 10.
Include the next digit (9) from the dividend after 10, then repeat: 109 / 54

Let's proceed to step 4:
The number 54 fits into 109 2 times, leaving a remainder of 1.
The number 2 becomes the next digit in our result. 
Result so far: 152.0
Subtracting 108 from 109 leaves us with 1.
Append the next digit (4) from the dividend to 1 and continue with: 14 / 54

Going ahead to step 5:
14 divided by 54 is 0 with a remainder of 14.
The number 0 becomes the next digit in our result. 
Result so far: 1520.0
Subtract 0 from 14 to get 14.
Grab the next digit (6) from the dividend, add it to 14, then carry on: 146 / 54

Going ahead to step 6:
The number 54 fits into 146 2 times, leaving a remainder of 38.
Put 2 as the next digit of the answer. 
Result so far: 15202.0
Subtract 108 from 146 to get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Going ahead to step 7:
If we divide 380 by 54, we get 7 and a remainder of 2.
Record the quotient 7 as the next digit in the result. 
Result so far: 15202.7
Subtracting 378 from 380 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 8:
When dividing 20 by 54, we get 0 with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 15202.7
If we take 0 away from 20, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 9:
54 can be fit into 200 3 times, resulting in a remainder of 38.
Write down 3 as next digit of the result. 
Result so far: 15202.703
Subtract 162 from 200 to get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Step 10:
54 can be fit into 380 7 times, resulting in a remainder of 2.
Write down 7 as next digit of the result. 
Result so far: 15202.7037
Deduct 378 from 380 and we're left with 2.
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 11:
20 divided by 54 is 0 with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 15202.7037
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 12:
The number 54 fits into 200 3 times, leaving a remainder of 38.
Use 3 as the next digit of our solution. 
Result so far: 15202.703703
If we subtract 162 from 200, we get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Going ahead to step 13:
54 can be fit into 380 7 times, resulting in a remainder of 2.
Record the quotient 7 as the next digit in the result. 
Result so far: 15202.7037037
If we subtract 378 from 380, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 14:
54 can be fit into 20 0 times, resulting in a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 15202.7037037
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

In conclusion, the division gives 15202.7037037 with a balance of 2e-08.