Let's divide 67972 by 54
We want to divide 67972 by 54.

Moving on to step 1:
54 can be fit into 6 0 times, resulting in a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Append the next digit (7) from the dividend to 6 and continue with: 67 / 54

Going ahead to step 2:
67 divided by 54 is 1 with a remainder of 13.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 54 from 67 to get 13.
Take the next digit (9) from the dividend and append it to 13, then repeat: 139 / 54

Advancing to step 3:
139 divided by 54 is 2 with a remainder of 31.
Put 2 as the next digit of the answer. 
Result so far: 12.0
The remainder is 31 after subtracting 108 from 139.
Fetch the next digit (7) from the dividend, attach it to 31 and continue: 317 / 54

Advancing to step 4:
54 goes into 317 5 times with a remainder of 47.
The next digit of our result is 5. 
Result so far: 125.0
Subtract 270 from 317 to get 47.
Take the next digit (2) from the dividend and append it to 47, then repeat: 472 / 54

Going ahead to step 5:
472 divided by 54 is 8 with a remainder of 40.
Write down 8 as next digit of the result. 
Result so far: 1258.0
Deduct 432 from 472 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 6:
54 can be fit into 400 7 times, resulting in a remainder of 22.
Use 7 as the next digit of our solution. 
Result so far: 1258.7
If we subtract 378 from 400, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 7:
54 goes into 220 4 times with a remainder of 4.
The number 4 becomes the next digit in our result. 
Result so far: 1258.74
Deduct 216 from 220 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 8:
If we divide 40 by 54, we get 0 and a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 1258.74
If we take 0 away from 40, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 9:
54 goes into 400 7 times with a remainder of 22.
Use 7 as the next digit of our solution. 
Result so far: 1258.7407
Subtract 378 from 400 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 10:
54 goes into 220 4 times with a remainder of 4.
The number 4 becomes the next digit in our result. 
Result so far: 1258.74074
Deduct 216 from 220 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 11:
40 divided by 54 is 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 1258.74074
Subtract 0 from 40 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 12:
400 divided by 54 is 7 with a remainder of 22.
Use 7 as the next digit of our solution. 
Result so far: 1258.7407407
If we take 378 away from 400, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 13:
If we divide 220 by 54, we get 4 and a remainder of 4.
Put 4 as the next digit of the answer. 
Result so far: 1258.74074074
Deduct 216 from 220 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

The quotient of the division is 1258.74074074, and the remainder is 4e-09.