We look at the division of 54 by 20 
Our goal is to divide 54 by 20.

Going ahead to step 1:
5 divided by 20 is 0 with a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 20

Step 2:
The number 20 fits into 54 2 times, leaving a remainder of 14.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we subtract 40 from 54, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 3:
140 divided by 20 is 7 with a remainder of 0.
Write down 7 as next digit of the result. 
Result so far: 2.7
Subtracting 140 from 140 leaves us 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.

Going ahead to step 4:
20 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 2.7
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.

Step 5:
When dividing 0 by 20, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2.7
Subtracting 0 from 0 leaves us 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.

The final result is 2.7 with a remainder of 0.0.