235368 ÷ 54 
We're looking to find how many times 54 goes into 235368.

On to step 1:
54 goes into 2 0 times with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Take the next digit (3) from the dividend and append it to 2, then repeat: 23 / 54

Let's proceed to step 2:
The number 54 fits into 23 0 times, leaving a remainder of 23.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 23, we get 23.
Grab the next digit (5) from the dividend, add it to 23, then carry on: 235 / 54

Moving on to step 3:
If we divide 235 by 54, we get 4 and a remainder of 19.
Use 4 as the next digit of our solution. 
Result so far: 4.0
If we subtract 216 from 235, we get 19.
Grab the next digit (3) from the dividend, add it to 19, then carry on: 193 / 54

Step 4:
When dividing 193 by 54, we get 3 with a remainder of 31.
The next digit of our result is 3. 
Result so far: 43.0
Deduct 162 from 193 and we're left with 31.
Bring next digit (6) of the dividend behind the 31 and repeat the process: 316 / 54

Going ahead to step 5:
If we divide 316 by 54, we get 5 and a remainder of 46.
Record the quotient 5 as the next digit in the result. 
Result so far: 435.0
If we take 270 away from 316, we end up with 46.
Take the next digit (8) from the dividend and append it to 46, then repeat: 468 / 54

Advancing to step 6:
When dividing 468 by 54, we get 8 with a remainder of 36.
Record the quotient 8 as the next digit in the result. 
Result so far: 4358.0
Deduct 432 from 468 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Going ahead to step 7:
54 can be fit into 360 6 times, resulting in a remainder of 36.
Write down 6 as next digit of the result. 
Result so far: 4358.6
If we subtract 324 from 360, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 8:
360 divided by 54 is 6 with a remainder of 36.
Record the quotient 6 as the next digit in the result. 
Result so far: 4358.66
If we subtract 324 from 360, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

The final result is 4358.66 with a remainder of 0.036.