67314 ÷ 54 
We're looking to find how many times 54 goes into 67314.

Let's proceed to step 1:
54 goes into 6 0 times with a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Include the next digit (7) from the dividend after 6, then repeat: 67 / 54

Going ahead to step 2:
67 divided by 54 is 1 with a remainder of 13.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 54 from 67 and we're left with 13.
Include the next digit (3) from the dividend after 13, then repeat: 133 / 54

Let's proceed to step 3:
When dividing 133 by 54, we get 2 with a remainder of 25.
Write down 2 as next digit of the result. 
Result so far: 12.0
The remainder is 25 after subtracting 108 from 133.
Include the next digit (1) from the dividend after 25, then repeat: 251 / 54

Going ahead to step 4:
54 goes into 251 4 times with a remainder of 35.
The number 4 becomes the next digit in our result. 
Result so far: 124.0
If we take 216 away from 251, we end up with 35.
Bring next digit (4) of the dividend behind the 35 and repeat the process: 354 / 54

Step 5:
If we divide 354 by 54, we get 6 and a remainder of 30.
Write down 6 as next digit of the result. 
Result so far: 1246.0
Subtract 324 from 354 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 6:
If we divide 300 by 54, we get 5 and a remainder of 30.
Use 5 as the next digit of our solution. 
Result so far: 1246.5
If we subtract 270 from 300, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 7:
54 can be fit into 300 5 times, resulting in a remainder of 30.
The next digit of our result is 5. 
Result so far: 1246.55
If we take 270 away from 300, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Our division results in 1246.55 with a remaining 0.03.