We're dividing 231726 by 54 
We're looking to find how many times 54 goes into 231726.

Going ahead to step 1:
The number 54 fits into 2 0 times, leaving a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Append the next digit (3) from the dividend to 2 and continue with: 23 / 54

Step 2:
23 divided by 54 is 0 with a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 23 after subtracting 0 from 23.
Include the next digit (1) from the dividend after 23, then repeat: 231 / 54

Advancing to step 3:
54 goes into 231 4 times with a remainder of 15.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Deduct 216 from 231 and we're left with 15.
Include the next digit (7) from the dividend after 15, then repeat: 157 / 54

Going ahead to step 4:
The number 54 fits into 157 2 times, leaving a remainder of 49.
The next digit of our result is 2. 
Result so far: 42.0
The remainder is 49 after subtracting 108 from 157.
Grab the next digit (2) from the dividend, add it to 49, then carry on: 492 / 54

Moving on to step 5:
54 can be fit into 492 9 times, resulting in a remainder of 6.
Record the quotient 9 as the next digit in the result. 
Result so far: 429.0
Deduct 486 from 492 and we're left with 6.
Include the next digit (6) from the dividend after 6, then repeat: 66 / 54

On to step 6:
If we divide 66 by 54, we get 1 and a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 4291.0
Subtract 54 from 66 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 7:
120 divided by 54 is 2 with a remainder of 12.
Write down 2 as next digit of the result. 
Result so far: 4291.2
Subtract 108 from 120 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 8:
54 can be fit into 120 2 times, resulting in a remainder of 12.
Put 2 as the next digit of the answer. 
Result so far: 4291.22
Subtract 108 from 120 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

The quotient of the division is 4291.22, and the remainder is 0.012.