Let's divide 205214 by 54
We want to figure out the number of times 205214 can be divided by 54.

Going ahead to step 1:
54 can be fit into 2 0 times, resulting in a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Fetch the next digit (0) from the dividend, attach it to 2 and continue: 20 / 54

Advancing to step 2:
20 divided by 54 is 0 with a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 20, we end up with 20.
Append the next digit (5) from the dividend to 20 and continue with: 205 / 54

Advancing to step 3:
54 can be fit into 205 3 times, resulting in a remainder of 43.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Subtracting 162 from 205 leaves us with 43.
Fetch the next digit (2) from the dividend, attach it to 43 and continue: 432 / 54

Let's proceed to step 4:
432 divided by 54 is 8 with a remainder of 0.
The number 8 becomes the next digit in our result. 
Result so far: 38.0
The remainder is 0 after subtracting 432 from 432.
Append the next digit (1) from the dividend to 0 and continue with: 1 / 54

Moving on to step 5:
54 goes into 1 0 times with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 380.0
If we take 0 away from 1, we end up with 1.
Fetch the next digit (4) from the dividend, attach it to 1 and continue: 14 / 54

Let's proceed to step 6:
54 can be fit into 14 0 times, resulting in a remainder of 14.
Use 0 as the next digit of our solution. 
Result so far: 3800.0
Subtract 0 from 14 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 7:
54 can be fit into 140 2 times, resulting in a remainder of 32.
The next digit of our result is 2. 
Result so far: 3800.2
The remainder is 32 after subtracting 108 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Going ahead to step 8:
The number 54 fits into 320 5 times, leaving a remainder of 50.
Put 5 as the next digit of the answer. 
Result so far: 3800.25
Subtract 270 from 320 to get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Let's proceed to step 9:
54 goes into 500 9 times with a remainder of 14.
Write down 9 as next digit of the result. 
Result so far: 3800.259
Deduct 486 from 500 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 10:
When dividing 140 by 54, we get 2 with a remainder of 32.
Put 2 as the next digit of the answer. 
Result so far: 3800.2592
Subtracting 108 from 140 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

On to step 11:
54 can be fit into 320 5 times, resulting in a remainder of 50.
Record the quotient 5 as the next digit in the result. 
Result so far: 3800.25925
If we subtract 270 from 320, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

On to step 12:
When dividing 500 by 54, we get 9 with a remainder of 14.
Record the quotient 9 as the next digit in the result. 
Result so far: 3800.259259
Deduct 486 from 500 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 13:
If we divide 140 by 54, we get 2 and a remainder of 32.
The next digit of our result is 2. 
Result so far: 3800.2592592
If we subtract 108 from 140, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 14:
320 divided by 54 is 5 with a remainder of 50.
The next digit of our result is 5. 
Result so far: 3800.25925925
If we subtract 270 from 320, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

After the division, we end up with 3800.25925925 and a remainder of 5e-08.