723494 divided by 54 
Our goal is to divide 723494 by 54.

Let's proceed to step 1:
54 goes into 7 0 times with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Append the next digit (2) from the dividend to 7 and continue with: 72 / 54

Moving on to step 2:
54 goes into 72 1 times with a remainder of 18.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 54 from 72 leaves us with 18.
Bring next digit (3) of the dividend behind the 18 and repeat the process: 183 / 54

Going ahead to step 3:
183 divided by 54 is 3 with a remainder of 21.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
The remainder is 21 after subtracting 162 from 183.
Include the next digit (4) from the dividend after 21, then repeat: 214 / 54

Advancing to step 4:
54 goes into 214 3 times with a remainder of 52.
The next digit of our result is 3. 
Result so far: 133.0
If we take 162 away from 214, we end up with 52.
Append the next digit (9) from the dividend to 52 and continue with: 529 / 54

Going ahead to step 5:
529 divided by 54 is 9 with a remainder of 43.
Write down 9 as next digit of the result. 
Result so far: 1339.0
Subtracting 486 from 529 leaves us with 43.
Grab the next digit (4) from the dividend, add it to 43, then carry on: 434 / 54

On to step 6:
If we divide 434 by 54, we get 8 and a remainder of 2.
Write down 8 as next digit of the result. 
Result so far: 13398.0
If we subtract 432 from 434, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 7:
20 divided by 54 is 0 with a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 13398.0
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 8:
54 can be fit into 200 3 times, resulting in a remainder of 38.
Write down 3 as next digit of the result. 
Result so far: 13398.03
If we subtract 162 from 200, we get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Step 9:
54 goes into 380 7 times with a remainder of 2.
The next digit of our result is 7. 
Result so far: 13398.037
Subtracting 378 from 380 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 10:
The number 54 fits into 20 0 times, leaving a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 13398.037
Subtract 0 from 20 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 11:
200 divided by 54 is 3 with a remainder of 38.
Record the quotient 3 as the next digit in the result. 
Result so far: 13398.03703
The remainder is 38 after subtracting 162 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Going ahead to step 12:
380 divided by 54 is 7 with a remainder of 2.
Put 7 as the next digit of the answer. 
Result so far: 13398.037037
If we take 378 away from 380, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 13:
If we divide 20 by 54, we get 0 and a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 13398.037037
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 14:
The number 54 fits into 200 3 times, leaving a remainder of 38.
Record the quotient 3 as the next digit in the result. 
Result so far: 13398.03703703
Subtract 162 from 200 to get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

The final result is 13398.03703703 with a remainder of 3.8e-08.