We look at the division of 321230 by 54 
Our goal is to divide 321230 by 54.

Moving on to step 1:
54 can be fit into 3 0 times, resulting in a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 54

On to step 2:
When dividing 32 by 54, we get 0 with a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 32 leaves us with 32.
Grab the next digit (1) from the dividend, add it to 32, then carry on: 321 / 54

On to step 3:
321 divided by 54 is 5 with a remainder of 51.
Use 5 as the next digit of our solution. 
Result so far: 5.0
If we take 270 away from 321, we end up with 51.
Fetch the next digit (2) from the dividend, attach it to 51 and continue: 512 / 54

Let's proceed to step 4:
When dividing 512 by 54, we get 9 with a remainder of 26.
Use 9 as the next digit of our solution. 
Result so far: 59.0
If we subtract 486 from 512, we get 26.
Bring next digit (3) of the dividend behind the 26 and repeat the process: 263 / 54

Moving on to step 5:
263 divided by 54 is 4 with a remainder of 47.
Write down 4 as next digit of the result. 
Result so far: 594.0
The remainder is 47 after subtracting 216 from 263.
Include the next digit (0) from the dividend after 47, then repeat: 470 / 54

On to step 6:
When dividing 470 by 54, we get 8 with a remainder of 38.
The next digit of our result is 8. 
Result so far: 5948.0
The remainder is 38 after subtracting 432 from 470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Advancing to step 7:
54 goes into 380 7 times with a remainder of 2.
The number 7 becomes the next digit in our result. 
Result so far: 5948.7
Deduct 378 from 380 and we're left 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 8:
The number 54 fits into 20 0 times, leaving a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 5948.7
The remainder is 20 after subtracting 0 from 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 9:
54 can be fit into 200 3 times, resulting in a remainder of 38.
Use 3 as the next digit of our solution. 
Result so far: 5948.703
Subtracting 162 from 200 leaves us with 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 10:
When dividing 380 by 54, we get 7 with a remainder of 2.
The number 7 becomes the next digit in our result. 
Result so far: 5948.7037
The remainder is 2 after subtracting 378 from 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 11:
If we divide 20 by 54, we get 0 and a remainder of 20.
The next digit of our result is 0. 
Result so far: 5948.7037
Subtracting 0 from 20 leaves us 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 12:
54 goes into 200 3 times with a remainder of 38.
The next digit of our result is 3. 
Result so far: 5948.703703
Deduct 162 from 200 and we're left with 38.
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 13:
The number 54 fits into 380 7 times, leaving a remainder of 2.
Write down 7 as next digit of the result. 
Result so far: 5948.7037037
Subtract 378 from 380 to 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.

On to step 14:
When dividing 20 by 54, we get 0 with a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 5948.7037037
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.

After the division, we end up with 5948.7037037 and a remainder of 2e-08.