We look at the division of 928427 by 54 
Let's see how many times 54 fits into 928427.

Moving on to step 1:
The number 54 fits into 9 0 times, leaving a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Fetch the next digit (2) from the dividend, attach it to 9 and continue: 92 / 54

On to step 2:
If we divide 92 by 54, we get 1 and a remainder of 38.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 38 after subtracting 54 from 92.
Bring next digit (8) of the dividend behind the 38 and repeat the process: 388 / 54

On to step 3:
If we divide 388 by 54, we get 7 and a remainder of 10.
Record the quotient 7 as the next digit in the result. 
Result so far: 17.0
If we take 378 away from 388, we end up with 10.
Bring next digit (4) of the dividend behind the 10 and repeat the process: 104 / 54

On to step 4:
104 divided by 54 is 1 with a remainder of 50.
Write down 1 as next digit of the result. 
Result so far: 171.0
Deduct 54 from 104 and we're left with 50.
Include the next digit (2) from the dividend after 50, then repeat: 502 / 54

Moving on to step 5:
If we divide 502 by 54, we get 9 and a remainder of 16.
Record the quotient 9 as the next digit in the result. 
Result so far: 1719.0
If we take 486 away from 502, we end up with 16.
Append the next digit (7) from the dividend to 16 and continue with: 167 / 54

Going ahead to step 6:
The number 54 fits into 167 3 times, leaving a remainder of 5.
Use 3 as the next digit of our solution. 
Result so far: 17193.0
Subtract 162 from 167 to get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Step 7:
When dividing 50 by 54, we get 0 with a remainder of 50.
The number 0 becomes the next digit in our result. 
Result so far: 17193.0
The remainder is 50 after subtracting 0 from 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Moving on to step 8:
If we divide 500 by 54, we get 9 and a remainder of 14.
The number 9 becomes the next digit in our result. 
Result so far: 17193.09
If we subtract 486 from 500, 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.

On to step 9:
The number 54 fits into 140 2 times, leaving a remainder of 32.
Write down 2 as next digit of the result. 
Result so far: 17193.092
Subtracting 108 from 140 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Going ahead to step 10:
If we divide 320 by 54, we get 5 and a remainder of 50.
The next digit of our result is 5. 
Result so far: 17193.0925
If we subtract 270 from 320, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Step 11:
When dividing 500 by 54, we get 9 with a remainder of 14.
The number 9 becomes the next digit in our result. 
Result so far: 17193.09259
Subtracting 486 from 500 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 12:
If we divide 140 by 54, we get 2 and a remainder of 32.
Use 2 as the next digit of our solution. 
Result so far: 17193.092592
If we take 108 away from 140, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

On to step 13:
If we divide 320 by 54, we get 5 and a remainder of 50.
Record the quotient 5 as the next digit in the result. 
Result so far: 17193.0925925
The remainder is 50 after subtracting 270 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Step 14:
54 goes into 500 9 times with a remainder of 14.
The next digit of our result is 9. 
Result so far: 17193.09259259
Deduct 486 from 500 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

The final result is 17193.09259259 with a remainder of 1.4e-08.