Let's divide 439274 by 54
We want to figure out the number of times 439274 can be divided by 54.

On to step 1:
4 divided by 54 is 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Take the next digit (3) from the dividend and append it to 4, then repeat: 43 / 54

On to step 2:
If we divide 43 by 54, we get 0 and a remainder of 43.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 43, we end up with 43.
Fetch the next digit (9) from the dividend, attach it to 43 and continue: 439 / 54

Step 3:
54 can be fit into 439 8 times, resulting in a remainder of 7.
Put 8 as the next digit of the answer. 
Result so far: 8.0
Deduct 432 from 439 and we're left with 7.
Fetch the next digit (2) from the dividend, attach it to 7 and continue: 72 / 54

Advancing to step 4:
54 can be fit into 72 1 times, resulting in a remainder of 18.
Write down 1 as next digit of the result. 
Result so far: 81.0
The remainder is 18 after subtracting 54 from 72.
Fetch the next digit (7) from the dividend, attach it to 18 and continue: 187 / 54

On to step 5:
54 goes into 187 3 times with a remainder of 25.
Use 3 as the next digit of our solution. 
Result so far: 813.0
Subtracting 162 from 187 leaves us with 25.
Bring next digit (4) of the dividend behind the 25 and repeat the process: 254 / 54

Advancing to step 6:
54 goes into 254 4 times with a remainder of 38.
Record the quotient 4 as the next digit in the result. 
Result so far: 8134.0
If we subtract 216 from 254, we get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

On to step 7:
380 divided by 54 is 7 with a remainder of 2.
Record the quotient 7 as the next digit in the result. 
Result so far: 8134.7
If we take 378 away from 380, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 8:
When dividing 20 by 54, we get 0 with a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 8134.7
If we subtract 0 from 20, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 9:
If we divide 200 by 54, we get 3 and a remainder of 38.
Put 3 as the next digit of the answer. 
Result so far: 8134.703
Subtract 162 from 200 to get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Moving on to step 10:
54 goes into 380 7 times with a remainder of 2.
The next digit of our result is 7. 
Result so far: 8134.7037
Deduct 378 from 380 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 11:
When dividing 20 by 54, we get 0 with a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 8134.7037
If we subtract 0 from 20, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 12:
200 divided by 54 is 3 with a remainder of 38.
Record the quotient 3 as the next digit in the result. 
Result so far: 8134.703703
The remainder is 38 after subtracting 162 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Step 13:
When dividing 380 by 54, we get 7 with a remainder of 2.
Put 7 as the next digit of the answer. 
Result so far: 8134.7037037
If we take 378 away from 380, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 14:
When dividing 20 by 54, we get 0 with a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 8134.7037037
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

The final outcome is 8134.7037037, with a leftover of 2e-08.