We look at the division of 864786 by 54 
Our goal is to divide 864786 by 54.

Let's proceed to step 1:
54 can be fit into 8 0 times, resulting in a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 54

Advancing to step 2:
The number 54 fits into 86 1 times, leaving a remainder of 32.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 54 away from 86, we end up with 32.
Append the next digit (4) from the dividend to 32 and continue with: 324 / 54

Advancing to step 3:
324 divided by 54 is 6 with a remainder of 0.
Write down 6 as next digit of the result. 
Result so far: 16.0
If we subtract 324 from 324, we get 0.
Grab the next digit (7) from the dividend, add it to 0, then carry on: 7 / 54

Going ahead to step 4:
If we divide 7 by 54, we get 0 and a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 160.0
The remainder is 7 after subtracting 0 from 7.
Include the next digit (8) from the dividend after 7, then repeat: 78 / 54

Step 5:
The number 54 fits into 78 1 times, leaving a remainder of 24.
The next digit of our result is 1. 
Result so far: 1601.0
If we take 54 away from 78, we end up with 24.
Fetch the next digit (6) from the dividend, attach it to 24 and continue: 246 / 54

Going ahead to step 6:
The number 54 fits into 246 4 times, leaving a remainder of 30.
Use 4 as the next digit of our solution. 
Result so far: 16014.0
Deduct 216 from 246 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 7:
54 goes into 300 5 times with a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 16014.5
The remainder is 30 after subtracting 270 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
When dividing 300 by 54, we get 5 with a remainder of 30.
The next digit of our result is 5. 
Result so far: 16014.55
If we subtract 270 from 300, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

In conclusion, the division gives 16014.55 with a balance of 0.03.