We look at the division of 131517 by 54 
We want to figure out the number of times 131517 can be divided by 54.

Going ahead to step 1:
54 can be fit into 1 0 times, resulting in a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Bring next digit (3) of the dividend behind the 1 and repeat the process: 13 / 54

Let's proceed to step 2:
The number 54 fits into 13 0 times, leaving a remainder of 13.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 13 after subtracting 0 from 13.
Take the next digit (1) from the dividend and append it to 13, then repeat: 131 / 54

Step 3:
54 goes into 131 2 times with a remainder of 23.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 23 after subtracting 108 from 131.
Append the next digit (5) from the dividend to 23 and continue with: 235 / 54

Moving on to step 4:
When dividing 235 by 54, we get 4 with a remainder of 19.
The number 4 becomes the next digit in our result. 
Result so far: 24.0
Subtract 216 from 235 to get 19.
Include the next digit (1) from the dividend after 19, then repeat: 191 / 54

Advancing to step 5:
If we divide 191 by 54, we get 3 and a remainder of 29.
The next digit of our result is 3. 
Result so far: 243.0
Subtracting 162 from 191 leaves us with 29.
Bring next digit (7) of the dividend behind the 29 and repeat the process: 297 / 54

Going ahead to step 6:
54 can be fit into 297 5 times, resulting in a remainder of 27.
Write down 5 as next digit of the result. 
Result so far: 2435.0
Subtract 270 from 297 to 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.

Let's proceed to step 7:
54 goes into 270 5 times with a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 2435.5
If we subtract 270 from 270, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 8:
54 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 2435.5
If we take 0 away from 0, we end up 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.

On to step 9:
0 divided by 54 is 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 2435.5
If we subtract 0 from 0, we get 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 outcome is 2435.5, with a leftover of 0.0.