271443 ÷ 54 
We want to figure out the number of times 271443 can be divided by 54.

Step 1:
54 can be fit into 2 0 times, resulting in a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 54

On to step 2:
54 goes into 27 0 times with a remainder of 27.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 27 leaves us with 27.
Grab the next digit (1) from the dividend, add it to 27, then carry on: 271 / 54

On to step 3:
If we divide 271 by 54, we get 5 and a remainder of 1.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
If we take 270 away from 271, we end up with 1.
Append the next digit (4) from the dividend to 1 and continue with: 14 / 54

Moving on to step 4:
54 can be fit into 14 0 times, resulting in a remainder of 14.
Write down 0 as next digit of the result. 
Result so far: 50.0
Subtracting 0 from 14 leaves us with 14.
Grab the next digit (4) from the dividend, add it to 14, then carry on: 144 / 54

Advancing to step 5:
54 goes into 144 2 times with a remainder of 36.
The next digit of our result is 2. 
Result so far: 502.0
Deduct 108 from 144 and we're left with 36.
Include the next digit (3) from the dividend after 36, then repeat: 363 / 54

Going ahead to step 6:
363 divided by 54 is 6 with a remainder of 39.
Record the quotient 6 as the next digit in the result. 
Result so far: 5026.0
The remainder is 39 after subtracting 324 from 363.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Moving on to step 7:
When dividing 390 by 54, we get 7 with a remainder of 12.
The next digit of our result is 7. 
Result so far: 5026.7
Deduct 378 from 390 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 8:
54 can be fit into 120 2 times, resulting in a remainder of 12.
Write down 2 as next digit of the result. 
Result so far: 5026.72
The remainder is 12 after subtracting 108 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

On to step 9:
When dividing 120 by 54, we get 2 with a remainder of 12.
Put 2 as the next digit of the answer. 
Result so far: 5026.722
Deduct 108 from 120 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

The final result is 5026.722 with a remainder of 0.0012.