Let's divide 99201 by 54
We want to figure out the number of times 99201 can be divided by 54.

Step 1:
The number 54 fits into 9 0 times, leaving a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Include the next digit (9) from the dividend after 9, then repeat: 99 / 54

Step 2:
54 goes into 99 1 times with a remainder of 45.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 54 from 99 leaves us with 45.
Take the next digit (2) from the dividend and append it to 45, then repeat: 452 / 54

Let's proceed to step 3:
The number 54 fits into 452 8 times, leaving a remainder of 20.
The next digit of our result is 8. 
Result so far: 18.0
Subtracting 432 from 452 leaves us with 20.
Fetch the next digit (0) from the dividend, attach it to 20 and continue: 200 / 54

On to step 4:
The number 54 fits into 200 3 times, leaving a remainder of 38.
Write down 3 as next digit of the result. 
Result so far: 183.0
Deduct 162 from 200 and we're left with 38.
Grab the next digit (1) from the dividend, add it to 38, then carry on: 381 / 54

Advancing to step 5:
The number 54 fits into 381 7 times, leaving a remainder of 3.
Record the quotient 7 as the next digit in the result. 
Result so far: 1837.0
Subtracting 378 from 381 leaves us with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Moving on to step 6:
54 can be fit into 30 0 times, resulting in a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 1837.0
If we subtract 0 from 30, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 7:
54 goes into 300 5 times with a remainder of 30.
The number 5 becomes the next digit in our result. 
Result so far: 1837.05
Subtracting 270 from 300 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 8:
54 goes into 300 5 times with a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 1837.055
If we subtract 270 from 300, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Our division results in 1837.055 with a remaining 0.003.