726376 ÷ 54 
We want to figure out the number of times 726376 can be divided by 54.

Going ahead to step 1:
If we divide 7 by 54, we get 0 and a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Fetch the next digit (2) from the dividend, attach it to 7 and continue: 72 / 54

On to step 2:
When dividing 72 by 54, we get 1 with a remainder of 18.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 54 from 72 leaves us with 18.
Bring next digit (6) of the dividend behind the 18 and repeat the process: 186 / 54

Let's proceed to step 3:
54 can be fit into 186 3 times, resulting in a remainder of 24.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
Deduct 162 from 186 and we're left with 24.
Fetch the next digit (3) from the dividend, attach it to 24 and continue: 243 / 54

Advancing to step 4:
54 can be fit into 243 4 times, resulting in a remainder of 27.
Write down 4 as next digit of the result. 
Result so far: 134.0
If we subtract 216 from 243, we get 27.
Append the next digit (7) from the dividend to 27 and continue with: 277 / 54

Going ahead to step 5:
If we divide 277 by 54, we get 5 and a remainder of 7.
The number 5 becomes the next digit in our result. 
Result so far: 1345.0
Deduct 270 from 277 and we're left with 7.
Take the next digit (6) from the dividend and append it to 7, then repeat: 76 / 54

Moving on to step 6:
If we divide 76 by 54, we get 1 and a remainder of 22.
The next digit of our result is 1. 
Result so far: 13451.0
Subtract 54 from 76 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 7:
When dividing 220 by 54, we get 4 with a remainder of 4.
Use 4 as the next digit of our solution. 
Result so far: 13451.4
If we take 216 away from 220, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 8:
If we divide 40 by 54, we get 0 and a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 13451.4
Deduct 0 from 40 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 9:
54 goes into 400 7 times with a remainder of 22.
The next digit of our result is 7. 
Result so far: 13451.407
Subtract 378 from 400 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 10:
When dividing 220 by 54, we get 4 with a remainder of 4.
Put 4 as the next digit of the answer. 
Result so far: 13451.4074
Subtracting 216 from 220 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 11:
The number 54 fits into 40 0 times, leaving a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 13451.4074
If we take 0 away from 40, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 12:
When dividing 400 by 54, we get 7 with a remainder of 22.
Put 7 as the next digit of the answer. 
Result so far: 13451.407407
Subtract 378 from 400 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 13:
The number 54 fits into 220 4 times, leaving a remainder of 4.
Put 4 as the next digit of the answer. 
Result so far: 13451.4074074
If we take 216 away from 220, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 14:
54 can be fit into 40 0 times, resulting in a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 13451.4074074
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

After the division, we end up with 13451.4074074 and a remainder of 4e-08.