Let's divide 142097 by 54
We're looking to find how many times 54 goes into 142097.

Advancing to step 1:
54 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Bring next digit (4) of the dividend behind the 1 and repeat the process: 14 / 54

Going ahead to step 2:
14 divided by 54 is 0 with a remainder of 14.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 14, we get 14.
Take the next digit (2) from the dividend and append it to 14, then repeat: 142 / 54

On to step 3:
The number 54 fits into 142 2 times, leaving a remainder of 34.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we take 108 away from 142, we end up with 34.
Grab the next digit (0) from the dividend, add it to 34, then carry on: 340 / 54

Step 4:
When dividing 340 by 54, we get 6 with a remainder of 16.
Write down 6 as next digit of the result. 
Result so far: 26.0
The remainder is 16 after subtracting 324 from 340.
Bring next digit (9) of the dividend behind the 16 and repeat the process: 169 / 54

On to step 5:
The number 54 fits into 169 3 times, leaving a remainder of 7.
Write down 3 as next digit of the result. 
Result so far: 263.0
If we take 162 away from 169, we end up with 7.
Append the next digit (7) from the dividend to 7 and continue with: 77 / 54

Moving on to step 6:
The number 54 fits into 77 1 times, leaving a remainder of 23.
Record the quotient 1 as the next digit in the result. 
Result so far: 2631.0
Subtract 54 from 77 to 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.

Going ahead to step 7:
If we divide 230 by 54, we get 4 and a remainder of 14.
The next digit of our result is 4. 
Result so far: 2631.4
Subtract 216 from 230 to get 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: 2631.42
If we subtract 108 from 140, we 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.

Going ahead to step 9:
54 goes into 320 5 times with a remainder of 50.
The next digit of our result is 5. 
Result so far: 2631.425
The remainder is 50 after subtracting 270 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

On to step 10:
54 goes into 500 9 times with a remainder of 14.
Record the quotient 9 as the next digit in the result. 
Result so far: 2631.4259
The remainder is 14 after subtracting 486 from 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 11:
54 can be fit into 140 2 times, resulting in a remainder of 32.
Use 2 as the next digit of our solution. 
Result so far: 2631.42592
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 12:
If we divide 320 by 54, we get 5 and a remainder of 50.
Record the quotient 5 as the next digit in the result. 
Result so far: 2631.425925
If we subtract 270 from 320, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Let's proceed to step 13:
54 goes into 500 9 times with a remainder of 14.
The next digit of our result is 9. 
Result so far: 2631.4259259
Subtracting 486 from 500 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.

Going ahead to step 14:
54 goes into 140 2 times with a remainder of 32.
Write down 2 as next digit of the result. 
Result so far: 2631.42592592
If we subtract 108 from 140, we 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.

The final result is 2631.42592592 with a remainder of 3.2e-08.