728043 ÷ 54 
We're looking to find how many times 54 goes into 728043.

Going ahead to step 1:
7 divided by 54 is 0 with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 7, we end up with 7.
Take the next digit (2) from the dividend and append it to 7, then repeat: 72 / 54

Advancing to step 2:
The number 54 fits into 72 1 times, leaving a remainder of 18.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 54 from 72 and we're left with 18.
Take the next digit (8) from the dividend and append it to 18, then repeat: 188 / 54

On to step 3:
The number 54 fits into 188 3 times, leaving a remainder of 26.
The next digit of our result is 3. 
Result so far: 13.0
Subtracting 162 from 188 leaves us with 26.
Append the next digit (0) from the dividend to 26 and continue with: 260 / 54

Going ahead to step 4:
When dividing 260 by 54, we get 4 with a remainder of 44.
Record the quotient 4 as the next digit in the result. 
Result so far: 134.0
If we subtract 216 from 260, we get 44.
Bring next digit (4) of the dividend behind the 44 and repeat the process: 444 / 54

Moving on to step 5:
444 divided by 54 is 8 with a remainder of 12.
Put 8 as the next digit of the answer. 
Result so far: 1348.0
If we subtract 432 from 444, we get 12.
Fetch the next digit (3) from the dividend, attach it to 12 and continue: 123 / 54

On to step 6:
If we divide 123 by 54, we get 2 and a remainder of 15.
Put 2 as the next digit of the answer. 
Result so far: 13482.0
If we subtract 108 from 123, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Going ahead to step 7:
The number 54 fits into 150 2 times, leaving a remainder of 42.
The number 2 becomes the next digit in our result. 
Result so far: 13482.2
If we take 108 away from 150, 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.

Step 8:
If we divide 420 by 54, we get 7 and a remainder of 42.
Put 7 as the next digit of the answer. 
Result so far: 13482.27
Subtracting 378 from 420 leaves us 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.

Advancing to step 9:
54 can be fit into 420 7 times, resulting in a remainder of 42.
The next digit of our result is 7. 
Result so far: 13482.277
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.

In conclusion, the division gives 13482.277 with a balance of 0.0042.