We look at the division of 273263 by 54 
We're looking to find how many times 54 goes into 273263.

Let's proceed to step 1:
54 goes into 2 0 times with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 54

Advancing to step 2:
27 divided by 54 is 0 with a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 27 after subtracting 0 from 27.
Fetch the next digit (3) from the dividend, attach it to 27 and continue: 273 / 54

Step 3:
54 goes into 273 5 times with a remainder of 3.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
If we take 270 away from 273, we end up with 3.
Fetch the next digit (2) from the dividend, attach it to 3 and continue: 32 / 54

Advancing to step 4:
54 can be fit into 32 0 times, resulting in a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 50.0
If we take 0 away from 32, we end up with 32.
Fetch the next digit (6) from the dividend, attach it to 32 and continue: 326 / 54

Step 5:
The number 54 fits into 326 6 times, leaving a remainder of 2.
Put 6 as the next digit of the answer. 
Result so far: 506.0
If we take 324 away from 326, we end up with 2.
Grab the next digit (3) from the dividend, add it to 2, then carry on: 23 / 54

Step 6:
The number 54 fits into 23 0 times, leaving a remainder of 23.
Record the quotient 0 as the next digit in the result. 
Result so far: 5060.0
If we subtract 0 from 23, we get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Moving on to step 7:
The number 54 fits into 230 4 times, leaving a remainder of 14.
Put 4 as the next digit of the answer. 
Result so far: 5060.4
Subtracting 216 from 230 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

On to step 8:
54 goes into 140 2 times with a remainder of 32.
The next digit of our result is 2. 
Result so far: 5060.42
Subtract 108 from 140 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Moving on to step 9:
320 divided by 54 is 5 with a remainder of 50.
Write down 5 as next digit of the result. 
Result so far: 5060.425
If we take 270 away from 320, 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.

Advancing to step 10:
If we divide 500 by 54, we get 9 and a remainder of 14.
Record the quotient 9 as the next digit in the result. 
Result so far: 5060.4259
Deduct 486 from 500 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 11:
140 divided by 54 is 2 with a remainder of 32.
Use 2 as the next digit of our solution. 
Result so far: 5060.42592
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.

Let's proceed to step 12:
The number 54 fits into 320 5 times, leaving a remainder of 50.
The next digit of our result is 5. 
Result so far: 5060.425925
Subtracting 270 from 320 leaves us 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.

Moving on to step 13:
54 can be fit into 500 9 times, resulting in a remainder of 14.
The next digit of our result is 9. 
Result so far: 5060.4259259
If we take 486 away from 500, we end up with 14.
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 14:
If we divide 140 by 54, we get 2 and a remainder of 32.
Write down 2 as next digit of the result. 
Result so far: 5060.42592592
Subtracting 108 from 140 leaves us 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.

In conclusion, the division gives 5060.42592592 with a balance of 3.2e-08.