Let's divide 38711861 by 54
We want to figure out the number of times 38711861 can be divided by 54.

On to step 1:
When dividing 3 by 54, we get 0 with a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Include the next digit (8) from the dividend after 3, then repeat: 38 / 54

Step 2:
54 can be fit into 38 0 times, resulting in a remainder of 38.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 38 after subtracting 0 from 38.
Grab the next digit (7) from the dividend, add it to 38, then carry on: 387 / 54

Advancing to step 3:
The number 54 fits into 387 7 times, leaving a remainder of 9.
Write down 7 as next digit of the result. 
Result so far: 7.0
The remainder is 9 after subtracting 378 from 387.
Take the next digit (1) from the dividend and append it to 9, then repeat: 91 / 54

On to step 4:
91 divided by 54 is 1 with a remainder of 37.
Use 1 as the next digit of our solution. 
Result so far: 71.0
Subtract 54 from 91 to get 37.
Grab the next digit (1) from the dividend, add it to 37, then carry on: 371 / 54

Moving on to step 5:
371 divided by 54 is 6 with a remainder of 47.
Put 6 as the next digit of the answer. 
Result so far: 716.0
Subtract 324 from 371 to get 47.
Take the next digit (8) from the dividend and append it to 47, then repeat: 478 / 54

Going ahead to step 6:
When dividing 478 by 54, we get 8 with a remainder of 46.
The next digit of our result is 8. 
Result so far: 7168.0
Deduct 432 from 478 and we're left with 46.
Grab the next digit (6) from the dividend, add it to 46, then carry on: 466 / 54

Let's proceed to step 7:
54 can be fit into 466 8 times, resulting in a remainder of 34.
The next digit of our result is 8. 
Result so far: 71688.0
Deduct 432 from 466 and we're left with 34.
Bring next digit (1) of the dividend behind the 34 and repeat the process: 341 / 54

Advancing to step 8:
54 goes into 341 6 times with a remainder of 17.
Write down 6 as next digit of the result. 
Result so far: 716886.0
Deduct 324 from 341 and we're left with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

On to step 9:
54 goes into 170 3 times with a remainder of 8.
The number 3 becomes the next digit in our result. 
Result so far: 716886.3
The remainder is 8 after subtracting 162 from 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 10:
The number 54 fits into 80 1 times, leaving a remainder of 26.
The next digit of our result is 1. 
Result so far: 716886.31
Subtracting 54 from 80 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 11:
54 can be fit into 260 4 times, resulting in a remainder of 44.
Use 4 as the next digit of our solution. 
Result so far: 716886.314
If we take 216 away from 260, we end up with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Moving on to step 12:
440 divided by 54 is 8 with a remainder of 8.
Put 8 as the next digit of the answer. 
Result so far: 716886.3148
The remainder is 8 after subtracting 432 from 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 13:
When dividing 80 by 54, we get 1 with a remainder of 26.
The next digit of our result is 1. 
Result so far: 716886.31481
The remainder is 26 after subtracting 54 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 14:
If we divide 260 by 54, we get 4 and a remainder of 44.
Record the quotient 4 as the next digit in the result. 
Result so far: 716886.314814
Subtracting 216 from 260 leaves us with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Moving on to step 15:
54 can be fit into 440 8 times, resulting in a remainder of 8.
The next digit of our result is 8. 
Result so far: 716886.3148148
Deduct 432 from 440 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 16:
54 goes into 80 1 times with a remainder of 26.
Record the quotient 1 as the next digit in the result. 
Result so far: 716886.31481481
Subtract 54 from 80 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.

After the division, we end up with 716886.31481481 and a remainder of 2.6e-08.