We look at the division of 162789 by 54 
Let's see how many times 54 fits into 162789.

Step 1:
When dividing 1 by 54, we get 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Grab the next digit (6) from the dividend, add it to 1, then carry on: 16 / 54

Let's proceed to step 2:
The number 54 fits into 16 0 times, leaving a remainder of 16.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 16, we end up with 16.
Take the next digit (2) from the dividend and append it to 16, then repeat: 162 / 54

Step 3:
54 goes into 162 3 times with a remainder of 0.
Record the quotient 3 as the next digit in the result. 
Result so far: 3.0
Subtracting 162 from 162 leaves us with 0.
Include the next digit (7) from the dividend after 0, then repeat: 7 / 54

On to step 4:
54 goes into 7 0 times with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 30.0
Deduct 0 from 7 and we're left with 7.
Take the next digit (8) from the dividend and append it to 7, then repeat: 78 / 54

Step 5:
The number 54 fits into 78 1 times, leaving a remainder of 24.
Put 1 as the next digit of the answer. 
Result so far: 301.0
If we take 54 away from 78, we end up with 24.
Fetch the next digit (9) from the dividend, attach it to 24 and continue: 249 / 54

Let's proceed to step 6:
54 goes into 249 4 times with a remainder of 33.
Put 4 as the next digit of the answer. 
Result so far: 3014.0
If we subtract 216 from 249, we get 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Let's proceed to step 7:
When dividing 330 by 54, we get 6 with a remainder of 6.
The number 6 becomes the next digit in our result. 
Result so far: 3014.6
If we take 324 away from 330, we end up with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 8:
If we divide 60 by 54, we get 1 and a remainder of 6.
Write down 1 as next digit of the result. 
Result so far: 3014.61
Subtract 54 from 60 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Let's proceed to step 9:
When dividing 60 by 54, we get 1 with a remainder of 6.
The number 1 becomes the next digit in our result. 
Result so far: 3014.611
If we subtract 54 from 60, we get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

After the division, we end up with 3014.611 and a remainder of 0.0006.