We're dividing 209181 by 54 
Let's see how many times 54 fits into 209181.

Step 1:
When dividing 2 by 54, we get 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Fetch the next digit (0) from the dividend, attach it to 2 and continue: 20 / 54

Advancing to step 2:
54 goes into 20 0 times with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 20, we get 20.
Include the next digit (9) from the dividend after 20, then repeat: 209 / 54

Advancing to step 3:
54 goes into 209 3 times with a remainder of 47.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we take 162 away from 209, we end up with 47.
Include the next digit (1) from the dividend after 47, then repeat: 471 / 54

Moving on to step 4:
The number 54 fits into 471 8 times, leaving a remainder of 39.
Put 8 as the next digit of the answer. 
Result so far: 38.0
Subtract 432 from 471 to get 39.
Bring next digit (8) of the dividend behind the 39 and repeat the process: 398 / 54

Moving on to step 5:
398 divided by 54 is 7 with a remainder of 20.
Record the quotient 7 as the next digit in the result. 
Result so far: 387.0
If we subtract 378 from 398, we get 20.
Include the next digit (1) from the dividend after 20, then repeat: 201 / 54

Advancing to step 6:
When dividing 201 by 54, we get 3 with a remainder of 39.
Use 3 as the next digit of our solution. 
Result so far: 3873.0
If we take 162 away from 201, we end up with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Advancing to step 7:
54 goes into 390 7 times with a remainder of 12.
Put 7 as the next digit of the answer. 
Result so far: 3873.7
Subtracting 378 from 390 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 8:
If we divide 120 by 54, we get 2 and a remainder of 12.
Record the quotient 2 as the next digit in the result. 
Result so far: 3873.72
The remainder is 12 after subtracting 108 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 9:
120 divided by 54 is 2 with a remainder of 12.
Put 2 as the next digit of the answer. 
Result so far: 3873.722
The remainder is 12 after subtracting 108 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

The final result is 3873.722 with a remainder of 0.0012.