We look at the division of 273892 by 54 
We want to divide 273892 by 54.

Let's proceed to step 1:
The number 54 fits into 2 0 times, leaving a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 54

Moving on to step 2:
54 can be fit into 27 0 times, resulting in a remainder of 27.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 27 to get 27.
Append the next digit (3) from the dividend to 27 and continue with: 273 / 54

Step 3:
54 goes into 273 5 times with a remainder of 3.
Write down 5 as next digit of the result. 
Result so far: 5.0
The remainder is 3 after subtracting 270 from 273.
Take the next digit (8) from the dividend and append it to 3, then repeat: 38 / 54

On to step 4:
If we divide 38 by 54, we get 0 and a remainder of 38.
Record the quotient 0 as the next digit in the result. 
Result so far: 50.0
The remainder is 38 after subtracting 0 from 38.
Take the next digit (9) from the dividend and append it to 38, then repeat: 389 / 54

Moving on to step 5:
If we divide 389 by 54, we get 7 and a remainder of 11.
Use 7 as the next digit of our solution. 
Result so far: 507.0
Subtract 378 from 389 to get 11.
Take the next digit (2) from the dividend and append it to 11, then repeat: 112 / 54

Advancing to step 6:
The number 54 fits into 112 2 times, leaving a remainder of 4.
Use 2 as the next digit of our solution. 
Result so far: 5072.0
Deduct 108 from 112 and we're left 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.

Step 7:
54 can be fit into 40 0 times, resulting in a remainder of 40.
The next digit of our result is 0. 
Result so far: 5072.0
Subtract 0 from 40 to 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.

On to step 8:
54 goes into 400 7 times with a remainder of 22.
Write down 7 as next digit of the result. 
Result so far: 5072.07
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.

Moving on to step 9:
54 can be fit into 220 4 times, resulting in a remainder of 4.
The number 4 becomes the next digit in our result. 
Result so far: 5072.074
If we subtract 216 from 220, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 10:
54 can be fit into 40 0 times, resulting in a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 5072.074
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 11:
The number 54 fits into 400 7 times, leaving a remainder of 22.
Record the quotient 7 as the next digit in the result. 
Result so far: 5072.07407
Subtract 378 from 400 to 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.

On to step 12:
The number 54 fits into 220 4 times, leaving a remainder of 4.
The next digit of our result is 4. 
Result so far: 5072.074074
Subtract 216 from 220 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 13:
The number 54 fits into 40 0 times, leaving a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 5072.074074
Deduct 0 from 40 and we're left 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.

Step 14:
400 divided by 54 is 7 with a remainder of 22.
The next digit of our result is 7. 
Result so far: 5072.07407407
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.

The final result is 5072.07407407 with a remainder of 2.2e-08.