We look at the division of 142672 by 54 
Our goal is to divide 142672 by 54.

Moving on to step 1:
54 can be fit into 1 0 times, resulting in a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Bring next digit (4) of the dividend behind the 1 and repeat the process: 14 / 54

Going ahead to step 2:
54 goes into 14 0 times with a remainder of 14.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 14 after subtracting 0 from 14.
Grab the next digit (2) from the dividend, add it to 14, then carry on: 142 / 54

Moving on to step 3:
54 goes into 142 2 times with a remainder of 34.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we subtract 108 from 142, we get 34.
Take the next digit (6) from the dividend and append it to 34, then repeat: 346 / 54

Going ahead to step 4:
When dividing 346 by 54, we get 6 with a remainder of 22.
The number 6 becomes the next digit in our result. 
Result so far: 26.0
Subtract 324 from 346 to get 22.
Grab the next digit (7) from the dividend, add it to 22, then carry on: 227 / 54

Advancing to step 5:
If we divide 227 by 54, we get 4 and a remainder of 11.
The number 4 becomes the next digit in our result. 
Result so far: 264.0
Subtracting 216 from 227 leaves us with 11.
Include the next digit (2) from the dividend after 11, then repeat: 112 / 54

Going ahead to step 6:
If we divide 112 by 54, we get 2 and a remainder of 4.
Write down 2 as next digit of the result. 
Result so far: 2642.0
Subtracting 108 from 112 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 7:
54 goes into 40 0 times with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 2642.0
If we subtract 0 from 40, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 8:
The number 54 fits into 400 7 times, leaving a remainder of 22.
Write down 7 as next digit of the result. 
Result so far: 2642.07
If we take 378 away from 400, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 9:
When dividing 220 by 54, we get 4 with a remainder of 4.
Record the quotient 4 as the next digit in the result. 
Result so far: 2642.074
If we subtract 216 from 220, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 10:
54 can be fit into 40 0 times, resulting in a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 2642.074
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 11:
The number 54 fits into 400 7 times, leaving a remainder of 22.
The next digit of our result is 7. 
Result so far: 2642.07407
Deduct 378 from 400 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 12:
When dividing 220 by 54, we get 4 with a remainder of 4.
Record the quotient 4 as the next digit in the result. 
Result so far: 2642.074074
Subtract 216 from 220 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 13:
If we divide 40 by 54, we get 0 and a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 2642.074074
Subtract 0 from 40 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 14:
When dividing 400 by 54, we get 7 with a remainder of 22.
The number 7 becomes the next digit in our result. 
Result so far: 2642.07407407
Subtracting 378 from 400 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

The quotient of the division is 2642.07407407, and the remainder is 2.2e-08.