We look at the division of 442371 by 54 
Our goal is to divide 442371 by 54.

Step 1:
The number 54 fits into 4 0 times, leaving a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Include the next digit (4) from the dividend after 4, then repeat: 44 / 54

On to step 2:
When dividing 44 by 54, we get 0 with a remainder of 44.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 44 and we're left with 44.
Include the next digit (2) from the dividend after 44, then repeat: 442 / 54

Advancing to step 3:
The number 54 fits into 442 8 times, leaving a remainder of 10.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
If we take 432 away from 442, we end up with 10.
Append the next digit (3) from the dividend to 10 and continue with: 103 / 54

Advancing to step 4:
When dividing 103 by 54, we get 1 with a remainder of 49.
The number 1 becomes the next digit in our result. 
Result so far: 81.0
If we take 54 away from 103, we end up with 49.
Grab the next digit (7) from the dividend, add it to 49, then carry on: 497 / 54

Advancing to step 5:
The number 54 fits into 497 9 times, leaving a remainder of 11.
Use 9 as the next digit of our solution. 
Result so far: 819.0
Subtracting 486 from 497 leaves us with 11.
Take the next digit (1) from the dividend and append it to 11, then repeat: 111 / 54

Advancing to step 6:
111 divided by 54 is 2 with a remainder of 3.
The number 2 becomes the next digit in our result. 
Result so far: 8192.0
The remainder is 3 after subtracting 108 from 111.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

On to step 7:
30 divided by 54 is 0 with a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 8192.0
Subtracting 0 from 30 leaves us with 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 8:
When dividing 300 by 54, we get 5 with a remainder of 30.
Use 5 as the next digit of our solution. 
Result so far: 8192.05
Subtracting 270 from 300 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 9:
300 divided by 54 is 5 with a remainder of 30.
Put 5 as the next digit of the answer. 
Result so far: 8192.055
Deduct 270 from 300 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

After the division, we end up with 8192.055 and a remainder of 0.003.