We look at the division of 61978747 by 54 
Let's see how many times 54 fits into 61978747.

On to step 1:
If we divide 6 by 54, we get 0 and a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Fetch the next digit (1) from the dividend, attach it to 6 and continue: 61 / 54

Advancing to step 2:
If we divide 61 by 54, we get 1 and a remainder of 7.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 54 from 61, we get 7.
Fetch the next digit (9) from the dividend, attach it to 7 and continue: 79 / 54

Moving on to step 3:
If we divide 79 by 54, we get 1 and a remainder of 25.
Put 1 as the next digit of the answer. 
Result so far: 11.0
Deduct 54 from 79 and we're left with 25.
Append the next digit (7) from the dividend to 25 and continue with: 257 / 54

Let's proceed to step 4:
When dividing 257 by 54, we get 4 with a remainder of 41.
The next digit of our result is 4. 
Result so far: 114.0
Deduct 216 from 257 and we're left with 41.
Include the next digit (8) from the dividend after 41, then repeat: 418 / 54

Step 5:
If we divide 418 by 54, we get 7 and a remainder of 40.
Use 7 as the next digit of our solution. 
Result so far: 1147.0
Subtract 378 from 418 to get 40.
Grab the next digit (7) from the dividend, add it to 40, then carry on: 407 / 54

Going ahead to step 6:
54 can be fit into 407 7 times, resulting in a remainder of 29.
Put 7 as the next digit of the answer. 
Result so far: 11477.0
Subtract 378 from 407 to get 29.
Fetch the next digit (4) from the dividend, attach it to 29 and continue: 294 / 54

Moving on to step 7:
The number 54 fits into 294 5 times, leaving a remainder of 24.
Put 5 as the next digit of the answer. 
Result so far: 114775.0
Subtract 270 from 294 to get 24.
Include the next digit (7) from the dividend after 24, then repeat: 247 / 54

Step 8:
When dividing 247 by 54, we get 4 with a remainder of 31.
The number 4 becomes the next digit in our result. 
Result so far: 1147754.0
If we take 216 away from 247, we end up with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Going ahead to step 9:
310 divided by 54 is 5 with a remainder of 40.
Write down 5 as next digit of the result. 
Result so far: 1147754.5
Deduct 270 from 310 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 10:
When dividing 400 by 54, we get 7 with a remainder of 22.
Write down 7 as next digit of the result. 
Result so far: 1147754.57
Subtracting 378 from 400 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 11:
The number 54 fits into 220 4 times, leaving a remainder of 4.
Use 4 as the next digit of our solution. 
Result so far: 1147754.574
The remainder is 4 after subtracting 216 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 12:
If we divide 40 by 54, we get 0 and a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 1147754.574
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 13:
400 divided by 54 is 7 with a remainder of 22.
Record the quotient 7 as the next digit in the result. 
Result so far: 1147754.57407
The remainder is 22 after subtracting 378 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 14:
220 divided by 54 is 4 with a remainder of 4.
The next digit of our result is 4. 
Result so far: 1147754.574074
If we take 216 away from 220, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 15:
54 goes into 40 0 times with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 1147754.574074
Subtract 0 from 40 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 16:
If we divide 400 by 54, we get 7 and a remainder of 22.
The next digit of our result is 7. 
Result so far: 1147754.57407407
The remainder is 22 after subtracting 378 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

In conclusion, the division gives 1147754.57407407 with a balance of 2.2e-08.