We look at the division of 932686 by 54 
We want to divide 932686 by 54.

Let's proceed to step 1:
The number 54 fits into 9 0 times, leaving a remainder of 9.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Fetch the next digit (3) from the dividend, attach it to 9 and continue: 93 / 54

Going ahead to step 2:
54 can be fit into 93 1 times, resulting in a remainder of 39.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 54 from 93, we get 39.
Grab the next digit (2) from the dividend, add it to 39, then carry on: 392 / 54

On to step 3:
The number 54 fits into 392 7 times, leaving a remainder of 14.
Record the quotient 7 as the next digit in the result. 
Result so far: 17.0
Subtracting 378 from 392 leaves us with 14.
Fetch the next digit (6) from the dividend, attach it to 14 and continue: 146 / 54

Advancing to step 4:
54 goes into 146 2 times with a remainder of 38.
Record the quotient 2 as the next digit in the result. 
Result so far: 172.0
Subtract 108 from 146 to get 38.
Take the next digit (8) from the dividend and append it to 38, then repeat: 388 / 54

Moving on to step 5:
When dividing 388 by 54, we get 7 with a remainder of 10.
Use 7 as the next digit of our solution. 
Result so far: 1727.0
If we take 378 away from 388, we end up with 10.
Fetch the next digit (6) from the dividend, attach it to 10 and continue: 106 / 54

Step 6:
106 divided by 54 is 1 with a remainder of 52.
The number 1 becomes the next digit in our result. 
Result so far: 17271.0
The remainder is 52 after subtracting 54 from 106.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

On to step 7:
54 goes into 520 9 times with a remainder of 34.
Put 9 as the next digit of the answer. 
Result so far: 17271.9
Deduct 486 from 520 and we're left with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

On to step 8:
The number 54 fits into 340 6 times, leaving a remainder of 16.
Record the quotient 6 as the next digit in the result. 
Result so far: 17271.96
Subtracting 324 from 340 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 9:
If we divide 160 by 54, we get 2 and a remainder of 52.
Put 2 as the next digit of the answer. 
Result so far: 17271.962
Deduct 108 from 160 and we're left with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Advancing to step 10:
54 can be fit into 520 9 times, resulting in a remainder of 34.
The next digit of our result is 9. 
Result so far: 17271.9629
Deduct 486 from 520 and we're left with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Advancing to step 11:
If we divide 340 by 54, we get 6 and a remainder of 16.
Write down 6 as next digit of the result. 
Result so far: 17271.96296
Subtracting 324 from 340 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 12:
160 divided by 54 is 2 with a remainder of 52.
Use 2 as the next digit of our solution. 
Result so far: 17271.962962
Subtract 108 from 160 to get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Moving on to step 13:
The number 54 fits into 520 9 times, leaving a remainder of 34.
Put 9 as the next digit of the answer. 
Result so far: 17271.9629629
Subtracting 486 from 520 leaves us with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Step 14:
The number 54 fits into 340 6 times, leaving a remainder of 16.
Use 6 as the next digit of our solution. 
Result so far: 17271.96296296
Subtract 324 from 340 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

After the division, we end up with 17271.96296296 and a remainder of 1.6e-08.