We divide 861200 by 54
We want to divide 861200 by 54.

Step 1:
If we divide 8 by 54, we get 0 and a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 54

Moving on to step 2:
When dividing 86 by 54, we get 1 with a remainder of 32.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 54 from 86 leaves us with 32.
Grab the next digit (1) from the dividend, add it to 32, then carry on: 321 / 54

On to step 3:
321 divided by 54 is 5 with a remainder of 51.
Use 5 as the next digit of our solution. 
Result so far: 15.0
If we take 270 away from 321, we end up with 51.
Grab the next digit (2) from the dividend, add it to 51, then carry on: 512 / 54

Let's proceed to step 4:
When dividing 512 by 54, we get 9 with a remainder of 26.
Use 9 as the next digit of our solution. 
Result so far: 159.0
The remainder is 26 after subtracting 486 from 512.
Grab the next digit (0) from the dividend, add it to 26, then carry on: 260 / 54

Let's proceed to step 5:
If we divide 260 by 54, we get 4 and a remainder of 44.
Put 4 as the next digit of the answer. 
Result so far: 1594.0
The remainder is 44 after subtracting 216 from 260.
Include the next digit (0) from the dividend after 44, then repeat: 440 / 54

Advancing to step 6:
The number 54 fits into 440 8 times, leaving a remainder of 8.
Write down 8 as next digit of the result. 
Result so far: 15948.0
Subtract 432 from 440 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 7:
54 goes into 80 1 times with a remainder of 26.
Use 1 as the next digit of our solution. 
Result so far: 15948.1
Deduct 54 from 80 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 8:
When dividing 260 by 54, we get 4 with a remainder of 44.
The next digit of our result is 4. 
Result so far: 15948.14
If we subtract 216 from 260, we get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Step 9:
If we divide 440 by 54, we get 8 and a remainder of 8.
Put 8 as the next digit of the answer. 
Result so far: 15948.148
Subtract 432 from 440 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 10:
If we divide 80 by 54, we get 1 and a remainder of 26.
Put 1 as the next digit of the answer. 
Result so far: 15948.1481
If we subtract 54 from 80, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 11:
54 goes into 260 4 times with a remainder of 44.
The next digit of our result is 4. 
Result so far: 15948.14814
The remainder is 44 after subtracting 216 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Step 12:
If we divide 440 by 54, we get 8 and a remainder of 8.
The next digit of our result is 8. 
Result so far: 15948.148148
Subtracting 432 from 440 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 13:
54 goes into 80 1 times with a remainder of 26.
Record the quotient 1 as the next digit in the result. 
Result so far: 15948.1481481
Subtract 54 from 80 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 14:
54 goes into 260 4 times with a remainder of 44.
Use 4 as the next digit of our solution. 
Result so far: 15948.14814814
The remainder is 44 after subtracting 216 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

After the division, we end up with 15948.14814814 and a remainder of 4.4e-08.