We look at the division of 438851 by 54 
Our goal is to divide 438851 by 54.

Advancing to step 1:
4 divided by 54 is 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Fetch the next digit (3) from the dividend, attach it to 4 and continue: 43 / 54

On to step 2:
54 can be fit into 43 0 times, resulting in a remainder of 43.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 43, we get 43.
Bring next digit (8) of the dividend behind the 43 and repeat the process: 438 / 54

Step 3:
54 can be fit into 438 8 times, resulting in a remainder of 6.
Write down 8 as next digit of the result. 
Result so far: 8.0
Deduct 432 from 438 and we're left with 6.
Append the next digit (8) from the dividend to 6 and continue with: 68 / 54

Let's proceed to step 4:
The number 54 fits into 68 1 times, leaving a remainder of 14.
The next digit of our result is 1. 
Result so far: 81.0
Subtract 54 from 68 to get 14.
Append the next digit (5) from the dividend to 14 and continue with: 145 / 54

Moving on to step 5:
The number 54 fits into 145 2 times, leaving a remainder of 37.
Use 2 as the next digit of our solution. 
Result so far: 812.0
The remainder is 37 after subtracting 108 from 145.
Take the next digit (1) from the dividend and append it to 37, then repeat: 371 / 54

Advancing to step 6:
54 can be fit into 371 6 times, resulting in a remainder of 47.
Put 6 as the next digit of the answer. 
Result so far: 8126.0
If we subtract 324 from 371, we get 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

On to step 7:
54 goes into 470 8 times with a remainder of 38.
Record the quotient 8 as the next digit in the result. 
Result so far: 8126.8
If we take 432 away from 470, we end up with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Let's proceed to step 8:
When dividing 380 by 54, we get 7 with a remainder of 2.
Use 7 as the next digit of our solution. 
Result so far: 8126.87
The remainder is 2 after subtracting 378 from 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 9:
The number 54 fits into 20 0 times, leaving a remainder of 20.
The next digit of our result is 0. 
Result so far: 8126.87
Subtract 0 from 20 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 10:
54 can be fit into 200 3 times, resulting in a remainder of 38.
Put 3 as the next digit of the answer. 
Result so far: 8126.8703
If we take 162 away from 200, we end up with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

On to step 11:
If we divide 380 by 54, we get 7 and a remainder of 2.
Put 7 as the next digit of the answer. 
Result so far: 8126.87037
If we subtract 378 from 380, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 12:
54 goes into 20 0 times with a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 8126.87037
If we take 0 away from 20, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 13:
54 can be fit into 200 3 times, resulting in a remainder of 38.
Put 3 as the next digit of the answer. 
Result so far: 8126.8703703
If we subtract 162 from 200, we get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Let's proceed to step 14:
54 goes into 380 7 times with a remainder of 2.
The next digit of our result is 7. 
Result so far: 8126.87037037
Subtract 378 from 380 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

The final outcome is 8126.87037037, with a leftover of 2e-09.