We look at the division of 406377 by 54 
We want to figure out the number of times 406377 can be divided by 54.

Going ahead to step 1:
If we divide 4 by 54, we get 0 and a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 54

Advancing to step 2:
If we divide 40 by 54, we get 0 and a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 40, we end up with 40.
Bring next digit (6) of the dividend behind the 40 and repeat the process: 406 / 54

Advancing to step 3:
If we divide 406 by 54, we get 7 and a remainder of 28.
The next digit of our result is 7. 
Result so far: 7.0
Deduct 378 from 406 and we're left with 28.
Fetch the next digit (3) from the dividend, attach it to 28 and continue: 283 / 54

On to step 4:
When dividing 283 by 54, we get 5 with a remainder of 13.
Put 5 as the next digit of the answer. 
Result so far: 75.0
Subtract 270 from 283 to get 13.
Bring next digit (7) of the dividend behind the 13 and repeat the process: 137 / 54

Going ahead to step 5:
The number 54 fits into 137 2 times, leaving a remainder of 29.
The next digit of our result is 2. 
Result so far: 752.0
Deduct 108 from 137 and we're left with 29.
Grab the next digit (7) from the dividend, add it to 29, then carry on: 297 / 54

On to step 6:
54 goes into 297 5 times with a remainder of 27.
The next digit of our result is 5. 
Result so far: 7525.0
If we subtract 270 from 297, we get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Advancing to step 7:
54 goes into 270 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 7525.5
The remainder is 0 after subtracting 270 from 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 8:
If we divide 0 by 54, we get 0 and a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 7525.5
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 9:
0 divided by 54 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 7525.5
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 7525.5 with a remaining 0.0.