We divide 231771 by 54
We're looking to find how many times 54 goes into 231771.

Let's proceed to step 1:
When dividing 2 by 54, we get 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Take the next digit (3) from the dividend and append it to 2, then repeat: 23 / 54

Step 2:
The number 54 fits into 23 0 times, leaving a remainder of 23.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 23, we get 23.
Fetch the next digit (1) from the dividend, attach it to 23 and continue: 231 / 54

On to step 3:
54 can be fit into 231 4 times, resulting in a remainder of 15.
Write down 4 as next digit of the result. 
Result so far: 4.0
If we subtract 216 from 231, we get 15.
Include the next digit (7) from the dividend after 15, then repeat: 157 / 54

Step 4:
157 divided by 54 is 2 with a remainder of 49.
Use 2 as the next digit of our solution. 
Result so far: 42.0
Subtract 108 from 157 to get 49.
Include the next digit (7) from the dividend after 49, then repeat: 497 / 54

Moving on to step 5:
The number 54 fits into 497 9 times, leaving a remainder of 11.
Write down 9 as next digit of the result. 
Result so far: 429.0
The remainder is 11 after subtracting 486 from 497.
Include the next digit (1) from the dividend after 11, then repeat: 111 / 54

Moving on to step 6:
54 goes into 111 2 times with a remainder of 3.
Write down 2 as next digit of the result. 
Result so far: 4292.0
Deduct 108 from 111 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

On to step 7:
54 can be fit into 30 0 times, resulting in a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 4292.0
If we subtract 0 from 30, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 8:
300 divided by 54 is 5 with a remainder of 30.
Put 5 as the next digit of the answer. 
Result so far: 4292.05
If we take 270 away from 300, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 9:
If we divide 300 by 54, we get 5 and a remainder of 30.
The number 5 becomes the next digit in our result. 
Result so far: 4292.055
If we subtract 270 from 300, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

The final outcome is 4292.055, with a leftover of 0.003.