We're dividing 137975 by 54 
We're looking to find how many times 54 goes into 137975.

Moving on to step 1:
If we divide 1 by 54, we get 0 and a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Append the next digit (3) from the dividend to 1 and continue with: 13 / 54

Moving on to step 2:
If we divide 13 by 54, we get 0 and a remainder of 13.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 13 leaves us with 13.
Include the next digit (7) from the dividend after 13, then repeat: 137 / 54

Advancing to step 3:
137 divided by 54 is 2 with a remainder of 29.
The next digit of our result is 2. 
Result so far: 2.0
Subtract 108 from 137 to get 29.
Fetch the next digit (9) from the dividend, attach it to 29 and continue: 299 / 54

Let's proceed to step 4:
54 can be fit into 299 5 times, resulting in a remainder of 29.
Use 5 as the next digit of our solution. 
Result so far: 25.0
Subtract 270 from 299 to get 29.
Grab the next digit (7) from the dividend, add it to 29, then carry on: 297 / 54

Going ahead to step 5:
297 divided by 54 is 5 with a remainder of 27.
Use 5 as the next digit of our solution. 
Result so far: 255.0
If we subtract 270 from 297, we get 27.
Fetch the next digit (5) from the dividend, attach it to 27 and continue: 275 / 54

Going ahead to step 6:
The number 54 fits into 275 5 times, leaving a remainder of 5.
Record the quotient 5 as the next digit in the result. 
Result so far: 2555.0
Subtract 270 from 275 to get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 7:
50 divided by 54 is 0 with a remainder of 50.
The next digit of our result is 0. 
Result so far: 2555.0
If we take 0 away from 50, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Let's proceed to step 8:
54 goes into 500 9 times with a remainder of 14.
Write down 9 as next digit of the result. 
Result so far: 2555.09
The remainder is 14 after subtracting 486 from 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 9:
54 goes into 140 2 times with a remainder of 32.
The next digit of our result is 2. 
Result so far: 2555.092
The remainder is 32 after subtracting 108 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 10:
When dividing 320 by 54, we get 5 with a remainder of 50.
Record the quotient 5 as the next digit in the result. 
Result so far: 2555.0925
Subtract 270 from 320 to get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Advancing to step 11:
54 can be fit into 500 9 times, resulting in a remainder of 14.
Write down 9 as next digit of the result. 
Result so far: 2555.09259
If we subtract 486 from 500, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 12:
The number 54 fits into 140 2 times, leaving a remainder of 32.
Use 2 as the next digit of our solution. 
Result so far: 2555.092592
If we take 108 away from 140, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Going ahead to step 13:
54 can be fit into 320 5 times, resulting in a remainder of 50.
The next digit of our result is 5. 
Result so far: 2555.0925925
If we subtract 270 from 320, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Advancing to step 14:
When dividing 500 by 54, we get 9 with a remainder of 14.
Put 9 as the next digit of the answer. 
Result so far: 2555.09259259
If we subtract 486 from 500, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

In conclusion, the division gives 2555.09259259 with a balance of 1.4e-08.