We look at the division of 188763 by 54 
Let's see how many times 54 fits into 188763.

Moving on to step 1:
The number 54 fits into 1 0 times, leaving a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Grab the next digit (8) from the dividend, add it to 1, then carry on: 18 / 54

Step 2:
If we divide 18 by 54, we get 0 and a remainder of 18.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 18, we get 18.
Grab the next digit (8) from the dividend, add it to 18, then carry on: 188 / 54

Step 3:
54 can be fit into 188 3 times, resulting in a remainder of 26.
Put 3 as the next digit of the answer. 
Result so far: 3.0
The remainder is 26 after subtracting 162 from 188.
Take the next digit (7) from the dividend and append it to 26, then repeat: 267 / 54

Moving on to step 4:
The number 54 fits into 267 4 times, leaving a remainder of 51.
Use 4 as the next digit of our solution. 
Result so far: 34.0
Subtract 216 from 267 to get 51.
Bring next digit (6) of the dividend behind the 51 and repeat the process: 516 / 54

Going ahead to step 5:
The number 54 fits into 516 9 times, leaving a remainder of 30.
The next digit of our result is 9. 
Result so far: 349.0
Deduct 486 from 516 and we're left with 30.
Bring next digit (3) of the dividend behind the 30 and repeat the process: 303 / 54

Moving on to step 6:
54 goes into 303 5 times with a remainder of 33.
Record the quotient 5 as the next digit in the result. 
Result so far: 3495.0
If we subtract 270 from 303, we get 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Advancing to step 7:
The number 54 fits into 330 6 times, leaving a remainder of 6.
The number 6 becomes the next digit in our result. 
Result so far: 3495.6
If we subtract 324 from 330, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 8:
If we divide 60 by 54, we get 1 and a remainder of 6.
Put 1 as the next digit of the answer. 
Result so far: 3495.61
The remainder is 6 after subtracting 54 from 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 9:
54 can be fit into 60 1 times, resulting in a remainder of 6.
Use 1 as the next digit of our solution. 
Result so far: 3495.611
If we take 54 away from 60, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

After the division, we end up with 3495.611 and a remainder of 0.0006.