740147 ÷ 54 
Our goal is to divide 740147 by 54.

Step 1:
When dividing 7 by 54, we get 0 with a remainder of 7.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Take the next digit (4) from the dividend and append it to 7, then repeat: 74 / 54

On to step 2:
If we divide 74 by 54, we get 1 and a remainder of 20.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 54 from 74 to get 20.
Fetch the next digit (0) from the dividend, attach it to 20 and continue: 200 / 54

On to step 3:
If we divide 200 by 54, we get 3 and a remainder of 38.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
The remainder is 38 after subtracting 162 from 200.
Append the next digit (1) from the dividend to 38 and continue with: 381 / 54

Going ahead to step 4:
The number 54 fits into 381 7 times, leaving a remainder of 3.
Put 7 as the next digit of the answer. 
Result so far: 137.0
If we subtract 378 from 381, we get 3.
Grab the next digit (4) from the dividend, add it to 3, then carry on: 34 / 54

Moving on to step 5:
54 can be fit into 34 0 times, resulting in a remainder of 34.
Write down 0 as next digit of the result. 
Result so far: 1370.0
Deduct 0 from 34 and we're left with 34.
Include the next digit (7) from the dividend after 34, then repeat: 347 / 54

Moving on to step 6:
If we divide 347 by 54, we get 6 and a remainder of 23.
Write down 6 as next digit of the result. 
Result so far: 13706.0
Subtracting 324 from 347 leaves us with 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Step 7:
54 can be fit into 230 4 times, resulting in a remainder of 14.
Record the quotient 4 as the next digit in the result. 
Result so far: 13706.4
If we take 216 away from 230, we end up 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.

Moving on to step 8:
54 can be fit into 140 2 times, resulting in a remainder of 32.
Put 2 as the next digit of the answer. 
Result so far: 13706.42
Deduct 108 from 140 and we're left 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.

Step 9:
320 divided by 54 is 5 with a remainder of 50.
Use 5 as the next digit of our solution. 
Result so far: 13706.425
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.

Let's proceed to step 10:
54 goes into 500 9 times with a remainder of 14.
The next digit of our result is 9. 
Result so far: 13706.4259
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.

Moving on to step 11:
The number 54 fits into 140 2 times, leaving a remainder of 32.
Put 2 as the next digit of the answer. 
Result so far: 13706.42592
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.

Let's proceed to step 12:
320 divided by 54 is 5 with a remainder of 50.
Use 5 as the next digit of our solution. 
Result so far: 13706.425925
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.

Advancing to step 13:
The number 54 fits into 500 9 times, leaving a remainder of 14.
The number 9 becomes the next digit in our result. 
Result so far: 13706.4259259
The remainder is 14 after subtracting 486 from 500.
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 14:
When dividing 140 by 54, we get 2 with a remainder of 32.
Write down 2 as next digit of the result. 
Result so far: 13706.42592592
Deduct 108 from 140 and we're left 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.

The final result is 13706.42592592 with a remainder of 3.2e-08.