We're dividing 232680 by 54 
We want to figure out the number of times 232680 can be divided by 54.

Advancing to step 1:
2 divided by 54 is 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Grab the next digit (3) from the dividend, add it to 2, then carry on: 23 / 54

Let's proceed to step 2:
54 goes into 23 0 times with a remainder of 23.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 23 and we're left with 23.
Take the next digit (2) from the dividend and append it to 23, then repeat: 232 / 54

Moving on to step 3:
232 divided by 54 is 4 with a remainder of 16.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
If we take 216 away from 232, we end up with 16.
Append the next digit (6) from the dividend to 16 and continue with: 166 / 54

Moving on to step 4:
54 can be fit into 166 3 times, resulting in a remainder of 4.
Use 3 as the next digit of our solution. 
Result so far: 43.0
Subtracting 162 from 166 leaves us with 4.
Fetch the next digit (8) from the dividend, attach it to 4 and continue: 48 / 54

Step 5:
When dividing 48 by 54, we get 0 with a remainder of 48.
Write down 0 as next digit of the result. 
Result so far: 430.0
Deduct 0 from 48 and we're left with 48.
Fetch the next digit (0) from the dividend, attach it to 48 and continue: 480 / 54

Advancing to step 6:
The number 54 fits into 480 8 times, leaving a remainder of 48.
Write down 8 as next digit of the result. 
Result so far: 4308.0
If we take 432 away from 480, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Going ahead to step 7:
If we divide 480 by 54, we get 8 and a remainder of 48.
The number 8 becomes the next digit in our result. 
Result so far: 4308.8
Subtracting 432 from 480 leaves us with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Going ahead to step 8:
The number 54 fits into 480 8 times, leaving a remainder of 48.
The next digit of our result is 8. 
Result so far: 4308.88
If we subtract 432 from 480, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

The final result is 4308.88 with a remainder of 0.048.