We look at the division of 71342 by 54 
We're looking to find how many times 54 goes into 71342.

Going ahead to step 1:
When dividing 7 by 54, we get 0 with a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Append the next digit (1) from the dividend to 7 and continue with: 71 / 54

Step 2:
If we divide 71 by 54, we get 1 and a remainder of 17.
Put 1 as the next digit of the answer. 
Result so far: 1.0
The remainder is 17 after subtracting 54 from 71.
Take the next digit (3) from the dividend and append it to 17, then repeat: 173 / 54

On to step 3:
The number 54 fits into 173 3 times, leaving a remainder of 11.
Put 3 as the next digit of the answer. 
Result so far: 13.0
If we take 162 away from 173, we end up with 11.
Append the next digit (4) from the dividend to 11 and continue with: 114 / 54

Advancing to step 4:
The number 54 fits into 114 2 times, leaving a remainder of 6.
Record the quotient 2 as the next digit in the result. 
Result so far: 132.0
Subtracting 108 from 114 leaves us with 6.
Bring next digit (2) of the dividend behind the 6 and repeat the process: 62 / 54

Step 5:
If we divide 62 by 54, we get 1 and a remainder of 8.
Write down 1 as next digit of the result. 
Result so far: 1321.0
Subtracting 54 from 62 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.

Moving on to step 6:
80 divided by 54 is 1 with a remainder of 26.
Record the quotient 1 as the next digit in the result. 
Result so far: 1321.1
If we subtract 54 from 80, we get 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 7:
260 divided by 54 is 4 with a remainder of 44.
The next digit of our result is 4. 
Result so far: 1321.14
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.

Moving on to step 8:
If we divide 440 by 54, we get 8 and a remainder of 8.
Use 8 as the next digit of our solution. 
Result so far: 1321.148
Deduct 432 from 440 and we're left 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.

Let's proceed to step 9:
When dividing 80 by 54, we get 1 with a remainder of 26.
The number 1 becomes the next digit in our result. 
Result so far: 1321.1481
Subtracting 54 from 80 leaves us 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 10:
260 divided by 54 is 4 with a remainder of 44.
The number 4 becomes the next digit in our result. 
Result so far: 1321.14814
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.

Advancing to step 11:
When dividing 440 by 54, we get 8 with a remainder of 8.
Record the quotient 8 as the next digit in the result. 
Result so far: 1321.148148
If we subtract 432 from 440, we 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.

Advancing to step 12:
54 can be fit into 80 1 times, resulting in a remainder of 26.
The number 1 becomes the next digit in our result. 
Result so far: 1321.1481481
Subtract 54 from 80 to get 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 13:
The number 54 fits into 260 4 times, leaving a remainder of 44.
Put 4 as the next digit of the answer. 
Result so far: 1321.14814814
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.

Our division results in 1321.14814814 with a remaining 4.4e-08.