We look at the division of 43217 by 54 
Our goal is to divide 43217 by 54.

Advancing to step 1:
54 can be fit into 4 0 times, resulting in a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Grab the next digit (3) from the dividend, add it to 4, then carry on: 43 / 54

Going ahead to step 2:
When dividing 43 by 54, we get 0 with a remainder of 43.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 43 and we're left with 43.
Fetch the next digit (2) from the dividend, attach it to 43 and continue: 432 / 54

Let's proceed to step 3:
The number 54 fits into 432 8 times, leaving a remainder of 0.
The next digit of our result is 8. 
Result so far: 8.0
If we take 432 away from 432, we end up with 0.
Bring next digit (1) of the dividend behind the 0 and repeat the process: 1 / 54

Moving on to step 4:
When dividing 1 by 54, we get 0 with a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 80.0
Subtract 0 from 1 to get 1.
Fetch the next digit (7) from the dividend, attach it to 1 and continue: 17 / 54

On to step 5:
When dividing 17 by 54, we get 0 with a remainder of 17.
Record the quotient 0 as the next digit in the result. 
Result so far: 800.0
Subtract 0 from 17 to get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Step 6:
If we divide 170 by 54, we get 3 and a remainder of 8.
Write down 3 as next digit of the result. 
Result so far: 800.3
If we subtract 162 from 170, we 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:
80 divided by 54 is 1 with a remainder of 26.
Use 1 as the next digit of our solution. 
Result so far: 800.31
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.

Let's proceed to step 8:
54 goes into 260 4 times with a remainder of 44.
Record the quotient 4 as the next digit in the result. 
Result so far: 800.314
If we take 216 away from 260, we end up with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Let's proceed to step 9:
The number 54 fits into 440 8 times, leaving a remainder of 8.
The next digit of our result is 8. 
Result so far: 800.3148
If we take 432 away from 440, we end up 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.

Going ahead to step 10:
When dividing 80 by 54, we get 1 with a remainder of 26.
Write down 1 as next digit of the result. 
Result so far: 800.31481
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.

Moving on to step 11:
54 goes into 260 4 times with a remainder of 44.
Use 4 as the next digit of our solution. 
Result so far: 800.314814
If we take 216 away from 260, we end up with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Going ahead to step 12:
When dividing 440 by 54, we get 8 with a remainder of 8.
Record the quotient 8 as the next digit in the result. 
Result so far: 800.3148148
Deduct 432 from 440 and we're left 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 can be fit into 80 1 times, resulting in a remainder of 26.
The next digit of our result is 1. 
Result so far: 800.31481481
The remainder is 26 after subtracting 54 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

The quotient of the division is 800.31481481, and the remainder is 2.6e-08.