Let's divide 108976 by 54
Let's see how many times 54 fits into 108976.

Moving on to step 1:
54 can be fit into 1 0 times, resulting in a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Include the next digit (0) from the dividend after 1, then repeat: 10 / 54

On to step 2:
The number 54 fits into 10 0 times, leaving a remainder of 10.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 10, we end up with 10.
Include the next digit (8) from the dividend after 10, then repeat: 108 / 54

Let's proceed to step 3:
The number 54 fits into 108 2 times, leaving a remainder of 0.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we take 108 away from 108, we end up with 0.
Fetch the next digit (9) from the dividend, attach it to 0 and continue: 9 / 54

Going ahead to step 4:
54 can be fit into 9 0 times, resulting in a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 20.0
Deduct 0 from 9 and we're left with 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 54

Moving on to step 5:
97 divided by 54 is 1 with a remainder of 43.
Record the quotient 1 as the next digit in the result. 
Result so far: 201.0
If we subtract 54 from 97, we get 43.
Append the next digit (6) from the dividend to 43 and continue with: 436 / 54

Let's proceed to step 6:
54 goes into 436 8 times with a remainder of 4.
The next digit of our result is 8. 
Result so far: 2018.0
The remainder is 4 after subtracting 432 from 436.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 7:
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: 2018.0
If we subtract 0 from 40, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 8:
The number 54 fits into 400 7 times, leaving a remainder of 22.
Use 7 as the next digit of our solution. 
Result so far: 2018.07
If we take 378 away from 400, we end up with 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 9:
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: 2018.074
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.

Going ahead to step 10:
40 divided by 54 is 0 with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 2018.074
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.

Let's proceed to step 11:
54 can be fit into 400 7 times, resulting in a remainder of 22.
Put 7 as the next digit of the answer. 
Result so far: 2018.07407
If we take 378 away from 400, we end up with 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 12:
The number 54 fits into 220 4 times, leaving a remainder of 4.
Write down 4 as next digit of the result. 
Result so far: 2018.074074
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 13:
When dividing 40 by 54, we get 0 with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 2018.074074
Subtracting 0 from 40 leaves us 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.

Moving on to step 14:
54 can be fit into 400 7 times, resulting in a remainder of 22.
Put 7 as the next digit of the answer. 
Result so far: 2018.07407407
If we subtract 378 from 400, we 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.

After the division, we end up with 2018.07407407 and a remainder of 2.2e-08.