We look at the division of 276660 by 54 
Let's see how many times 54 fits into 276660.

Advancing to step 1:
54 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Include the next digit (7) from the dividend after 2, then repeat: 27 / 54

Advancing to step 2:
If we divide 27 by 54, we get 0 and a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 27, we get 27.
Bring next digit (6) of the dividend behind the 27 and repeat the process: 276 / 54

Moving on to step 3:
54 goes into 276 5 times with a remainder of 6.
The next digit of our result is 5. 
Result so far: 5.0
If we subtract 270 from 276, we get 6.
Take the next digit (6) from the dividend and append it to 6, then repeat: 66 / 54

Moving on to step 4:
54 goes into 66 1 times with a remainder of 12.
The number 1 becomes the next digit in our result. 
Result so far: 51.0
Subtracting 54 from 66 leaves us with 12.
Include the next digit (6) from the dividend after 12, then repeat: 126 / 54

Step 5:
When dividing 126 by 54, we get 2 with a remainder of 18.
Put 2 as the next digit of the answer. 
Result so far: 512.0
Subtracting 108 from 126 leaves us with 18.
Include the next digit (0) from the dividend after 18, then repeat: 180 / 54

Moving on to step 6:
The number 54 fits into 180 3 times, leaving a remainder of 18.
Use 3 as the next digit of our solution. 
Result so far: 5123.0
The remainder is 18 after subtracting 162 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 7:
54 can be fit into 180 3 times, resulting in a remainder of 18.
The next digit of our result is 3. 
Result so far: 5123.3
If we subtract 162 from 180, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 8:
If we divide 180 by 54, we get 3 and a remainder of 18.
Record the quotient 3 as the next digit in the result. 
Result so far: 5123.33
Subtract 162 from 180 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

In conclusion, the division gives 5123.33 with a balance of 0.018.