We look at the division of 161270 by 54 
Our goal is to divide 161270 by 54.

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
The remainder is 1 after subtracting 0 from 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 54

Moving on to step 2:
16 divided by 54 is 0 with a remainder of 16.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 16 and we're left with 16.
Bring next digit (1) of the dividend behind the 16 and repeat the process: 161 / 54

Moving on to step 3:
161 divided by 54 is 2 with a remainder of 53.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
The remainder is 53 after subtracting 108 from 161.
Take the next digit (2) from the dividend and append it to 53, then repeat: 532 / 54

Let's proceed to step 4:
532 divided by 54 is 9 with a remainder of 46.
Put 9 as the next digit of the answer. 
Result so far: 29.0
If we take 486 away from 532, we end up with 46.
Include the next digit (7) from the dividend after 46, then repeat: 467 / 54

Step 5:
467 divided by 54 is 8 with a remainder of 35.
Put 8 as the next digit of the answer. 
Result so far: 298.0
Subtract 432 from 467 to get 35.
Grab the next digit (0) from the dividend, add it to 35, then carry on: 350 / 54

Moving on to step 6:
The number 54 fits into 350 6 times, leaving a remainder of 26.
Put 6 as the next digit of the answer. 
Result so far: 2986.0
Deduct 324 from 350 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

On to step 7:
When dividing 260 by 54, we get 4 with a remainder of 44.
The number 4 becomes the next digit in our result. 
Result so far: 2986.4
If we subtract 216 from 260, we get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Going ahead to step 8:
54 can be fit into 440 8 times, resulting in a remainder of 8.
Put 8 as the next digit of the answer. 
Result so far: 2986.48
Subtract 432 from 440 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 9:
The number 54 fits into 80 1 times, leaving a remainder of 26.
Put 1 as the next digit of the answer. 
Result so far: 2986.481
Deduct 54 from 80 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 10:
54 can be fit into 260 4 times, resulting in a remainder of 44.
Record the quotient 4 as the next digit in the result. 
Result so far: 2986.4814
Subtracting 216 from 260 leaves us with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Moving on to step 11:
440 divided by 54 is 8 with a remainder of 8.
Put 8 as the next digit of the answer. 
Result so far: 2986.48148
The remainder is 8 after subtracting 432 from 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 12:
The number 54 fits into 80 1 times, leaving a remainder of 26.
The next digit of our result is 1. 
Result so far: 2986.481481
If we take 54 away from 80, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 13:
54 goes into 260 4 times with a remainder of 44.
Write down 4 as next digit of the result. 
Result so far: 2986.4814814
Deduct 216 from 260 and we're left with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Advancing to step 14:
If we divide 440 by 54, we get 8 and a remainder of 8.
Put 8 as the next digit of the answer. 
Result so far: 2986.48148148
Subtracting 432 from 440 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

The final outcome is 2986.48148148, with a leftover of 8e-09.