We look at the division of 421047 by 54 
Our goal is to divide 421047 by 54.

Advancing to step 1:
When dividing 4 by 54, we get 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Take the next digit (2) from the dividend and append it to 4, then repeat: 42 / 54

On to step 2:
42 divided by 54 is 0 with a remainder of 42.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 42 after subtracting 0 from 42.
Include the next digit (1) from the dividend after 42, then repeat: 421 / 54

Step 3:
421 divided by 54 is 7 with a remainder of 43.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Deduct 378 from 421 and we're left with 43.
Fetch the next digit (0) from the dividend, attach it to 43 and continue: 430 / 54

On to step 4:
When dividing 430 by 54, we get 7 with a remainder of 52.
The next digit of our result is 7. 
Result so far: 77.0
If we take 378 away from 430, we end up with 52.
Take the next digit (4) from the dividend and append it to 52, then repeat: 524 / 54

Step 5:
524 divided by 54 is 9 with a remainder of 38.
Write down 9 as next digit of the result. 
Result so far: 779.0
Deduct 486 from 524 and we're left with 38.
Take the next digit (7) from the dividend and append it to 38, then repeat: 387 / 54

Going ahead to step 6:
If we divide 387 by 54, we get 7 and a remainder of 9.
Use 7 as the next digit of our solution. 
Result so far: 7797.0
The remainder is 9 after subtracting 378 from 387.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

On to step 7:
When dividing 90 by 54, we get 1 with a remainder of 36.
Put 1 as the next digit of the answer. 
Result so far: 7797.1
Subtract 54 from 90 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 8:
54 can be fit into 360 6 times, resulting in a remainder of 36.
Use 6 as the next digit of our solution. 
Result so far: 7797.16
Subtract 324 from 360 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Going ahead to step 9:
The number 54 fits into 360 6 times, leaving a remainder of 36.
Record the quotient 6 as the next digit in the result. 
Result so far: 7797.166
If we subtract 324 from 360, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

The final result is 7797.166 with a remainder of 0.0036.