447123 ÷ 54 
We want to figure out the number of times 447123 can be divided by 54.

Let's proceed to step 1:
When dividing 4 by 54, we get 0 with a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Bring next digit (4) of the dividend behind the 4 and repeat the process: 44 / 54

Going ahead to step 2:
The number 54 fits into 44 0 times, leaving a remainder of 44.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 44 leaves us with 44.
Bring next digit (7) of the dividend behind the 44 and repeat the process: 447 / 54

Moving on to step 3:
If we divide 447 by 54, we get 8 and a remainder of 15.
The next digit of our result is 8. 
Result so far: 8.0
If we take 432 away from 447, we end up with 15.
Take the next digit (1) from the dividend and append it to 15, then repeat: 151 / 54

On to step 4:
When dividing 151 by 54, we get 2 with a remainder of 43.
Put 2 as the next digit of the answer. 
Result so far: 82.0
The remainder is 43 after subtracting 108 from 151.
Take the next digit (2) from the dividend and append it to 43, then repeat: 432 / 54

Moving on to step 5:
432 divided by 54 is 8 with a remainder of 0.
Record the quotient 8 as the next digit in the result. 
Result so far: 828.0
The remainder is 0 after subtracting 432 from 432.
Fetch the next digit (3) from the dividend, attach it to 0 and continue: 3 / 54

On to step 6:
54 can be fit into 3 0 times, resulting in a remainder of 3.
The next digit of our result is 0. 
Result so far: 8280.0
Deduct 0 from 3 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 7:
The number 54 fits into 30 0 times, leaving a remainder of 30.
The next digit of our result is 0. 
Result so far: 8280.0
Subtract 0 from 30 to 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.

Moving on to step 8:
The number 54 fits into 300 5 times, leaving a remainder of 30.
Use 5 as the next digit of our solution. 
Result so far: 8280.05
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.

On to step 9:
54 goes into 300 5 times with a remainder of 30.
The next digit of our result is 5. 
Result so far: 8280.055
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.

In conclusion, the division gives 8280.055 with a balance of 0.003.