We look at the division of 54561 by 75 
Let's see how many times 75 fits into 54561.

Moving on to step 1:
5 divided by 75 is 0 with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 75

Advancing to step 2:
When dividing 54 by 75, we get 0 with a remainder of 54.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 54, we end up with 54.
Bring next digit (5) of the dividend behind the 54 and repeat the process: 545 / 75

Advancing to step 3:
If we divide 545 by 75, we get 7 and a remainder of 20.
Write down 7 as next digit of the result. 
Result so far: 7.0
Subtracting 525 from 545 leaves us with 20.
Grab the next digit (6) from the dividend, add it to 20, then carry on: 206 / 75

Moving on to step 4:
75 goes into 206 2 times with a remainder of 56.
Put 2 as the next digit of the answer. 
Result so far: 72.0
Subtracting 150 from 206 leaves us with 56.
Fetch the next digit (1) from the dividend, attach it to 56 and continue: 561 / 75

Advancing to step 5:
If we divide 561 by 75, we get 7 and a remainder of 36.
Put 7 as the next digit of the answer. 
Result so far: 727.0
The remainder is 36 after subtracting 525 from 561.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 6:
75 can be fit into 360 4 times, resulting in a remainder of 60.
Put 4 as the next digit of the answer. 
Result so far: 727.4
Subtracting 300 from 360 leaves us with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Going ahead to step 7:
When dividing 600 by 75, we get 8 with a remainder of 0.
The next digit of our result is 8. 
Result so far: 727.48
If we subtract 600 from 600, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 8:
The number 75 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 727.48
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 9:
75 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 727.48
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 727.48 with a balance of 0.0.