We're dividing 967488 by 54 
We want to figure out the number of times 967488 can be divided by 54.

Advancing to step 1:
54 can be fit into 9 0 times, resulting in a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Bring next digit (6) of the dividend behind the 9 and repeat the process: 96 / 54

Step 2:
96 divided by 54 is 1 with a remainder of 42.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 54 from 96, we get 42.
Grab the next digit (7) from the dividend, add it to 42, then carry on: 427 / 54

Going ahead to step 3:
When dividing 427 by 54, we get 7 with a remainder of 49.
The number 7 becomes the next digit in our result. 
Result so far: 17.0
Subtracting 378 from 427 leaves us with 49.
Grab the next digit (4) from the dividend, add it to 49, then carry on: 494 / 54

Going ahead to step 4:
54 can be fit into 494 9 times, resulting in a remainder of 8.
Record the quotient 9 as the next digit in the result. 
Result so far: 179.0
Subtracting 486 from 494 leaves us with 8.
Include the next digit (8) from the dividend after 8, then repeat: 88 / 54

Moving on to step 5:
88 divided by 54 is 1 with a remainder of 34.
Use 1 as the next digit of our solution. 
Result so far: 1791.0
Deduct 54 from 88 and we're left with 34.
Include the next digit (8) from the dividend after 34, then repeat: 348 / 54

Going ahead to step 6:
54 can be fit into 348 6 times, resulting in a remainder of 24.
The next digit of our result is 6. 
Result so far: 17916.0
The remainder is 24 after subtracting 324 from 348.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 7:
240 divided by 54 is 4 with a remainder of 24.
The number 4 becomes the next digit in our result. 
Result so far: 17916.4
Deduct 216 from 240 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 8:
240 divided by 54 is 4 with a remainder of 24.
Put 4 as the next digit of the answer. 
Result so far: 17916.44
If we take 216 away from 240, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

The final outcome is 17916.44, with a leftover of 0.024.