We look at the division of 54932174 by 243 
Let's see how many times 243 fits into 54932174.

Going ahead to step 1:
243 goes into 5 0 times with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 243

Let's proceed to step 2:
The number 243 fits into 54 0 times, leaving a remainder of 54.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 54 leaves us with 54.
Take the next digit (9) from the dividend and append it to 54, then repeat: 549 / 243

On to step 3:
549 divided by 243 is 2 with a remainder of 63.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 486 from 549 and we're left with 63.
Append the next digit (3) from the dividend to 63 and continue with: 633 / 243

Let's proceed to step 4:
The number 243 fits into 633 2 times, leaving a remainder of 147.
The next digit of our result is 2. 
Result so far: 22.0
Subtracting 486 from 633 leaves us with 147.
Take the next digit (2) from the dividend and append it to 147, then repeat: 1472 / 243

Step 5:
The number 243 fits into 1472 6 times, leaving a remainder of 14.
Use 6 as the next digit of our solution. 
Result so far: 226.0
Deduct 1458 from 1472 and we're left with 14.
Bring next digit (1) of the dividend behind the 14 and repeat the process: 141 / 243

Going ahead to step 6:
When dividing 141 by 243, we get 0 with a remainder of 141.
Record the quotient 0 as the next digit in the result. 
Result so far: 2260.0
Subtract 0 from 141 to get 141.
Append the next digit (7) from the dividend to 141 and continue with: 1417 / 243

Step 7:
243 goes into 1417 5 times with a remainder of 202.
Put 5 as the next digit of the answer. 
Result so far: 22605.0
Subtracting 1215 from 1417 leaves us with 202.
Grab the next digit (4) from the dividend, add it to 202, then carry on: 2024 / 243

Step 8:
When dividing 2024 by 243, we get 8 with a remainder of 80.
Record the quotient 8 as the next digit in the result. 
Result so far: 226058.0
Subtracting 1944 from 2024 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Going ahead to step 9:
If we divide 800 by 243, we get 3 and a remainder of 71.
The next digit of our result is 3. 
Result so far: 226058.3
The remainder is 71 after subtracting 729 from 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Advancing to step 10:
243 goes into 710 2 times with a remainder of 224.
The next digit of our result is 2. 
Result so far: 226058.32
If we subtract 486 from 710, we get 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

Going ahead to step 11:
243 goes into 2240 9 times with a remainder of 53.
Put 9 as the next digit of the answer. 
Result so far: 226058.329
The remainder is 53 after subtracting 2187 from 2240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

On to step 12:
243 goes into 530 2 times with a remainder of 44.
Use 2 as the next digit of our solution. 
Result so far: 226058.3292
Subtract 486 from 530 to get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Step 13:
243 can be fit into 440 1 times, resulting in a remainder of 197.
Use 1 as the next digit of our solution. 
Result so far: 226058.32921
Deduct 243 from 440 and we're left with 197.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1970, and continue the process.

Let's proceed to step 14:
243 goes into 1970 8 times with a remainder of 26.
Record the quotient 8 as the next digit in the result. 
Result so far: 226058.329218
Subtract 1944 from 1970 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 15:
260 divided by 243 is 1 with a remainder of 17.
Record the quotient 1 as the next digit in the result. 
Result so far: 226058.3292181
If we subtract 243 from 260, we get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Advancing to step 16:
When dividing 170 by 243, we get 0 with a remainder of 170.
The number 0 becomes the next digit in our result. 
Result so far: 226058.3292181
The remainder is 170 after subtracting 0 from 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

The final result is 226058.3292181 with a remainder of 1.7e-07.