109272 ÷ 54 
Let's see how many times 54 fits into 109272.

Moving on to step 1:
The number 54 fits into 1 0 times, leaving a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Fetch the next digit (0) from the dividend, attach it to 1 and continue: 10 / 54

Moving on to step 2:
10 divided by 54 is 0 with a remainder of 10.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 10, we end up with 10.
Append the next digit (9) from the dividend to 10 and continue with: 109 / 54

Step 3:
If we divide 109 by 54, we get 2 and a remainder of 1.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we take 108 away from 109, we end up with 1.
Include the next digit (2) from the dividend after 1, then repeat: 12 / 54

Moving on to step 4:
54 goes into 12 0 times with a remainder of 12.
Use 0 as the next digit of our solution. 
Result so far: 20.0
If we take 0 away from 12, we end up with 12.
Include the next digit (7) from the dividend after 12, then repeat: 127 / 54

Going ahead to step 5:
54 goes into 127 2 times with a remainder of 19.
Use 2 as the next digit of our solution. 
Result so far: 202.0
The remainder is 19 after subtracting 108 from 127.
Include the next digit (2) from the dividend after 19, then repeat: 192 / 54

Step 6:
If we divide 192 by 54, we get 3 and a remainder of 30.
The number 3 becomes the next digit in our result. 
Result so far: 2023.0
Subtract 162 from 192 to 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.

Let's proceed to step 7:
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: 2023.5
If we take 270 away from 300, we end up 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.

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: 2023.55
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.

Our division results in 2023.55 with a remaining 0.03.