We look at the division of 39463 by 54 
Our goal is to divide 39463 by 54.

Going ahead to step 1:
54 goes into 3 0 times with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Fetch the next digit (9) from the dividend, attach it to 3 and continue: 39 / 54

Step 2:
When dividing 39 by 54, we get 0 with a remainder of 39.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 39 to get 39.
Fetch the next digit (4) from the dividend, attach it to 39 and continue: 394 / 54

Step 3:
394 divided by 54 is 7 with a remainder of 16.
Put 7 as the next digit of the answer. 
Result so far: 7.0
If we subtract 378 from 394, we get 16.
Bring next digit (6) of the dividend behind the 16 and repeat the process: 166 / 54

Advancing to step 4:
166 divided by 54 is 3 with a remainder of 4.
Use 3 as the next digit of our solution. 
Result so far: 73.0
If we take 162 away from 166, we end up with 4.
Fetch the next digit (3) from the dividend, attach it to 4 and continue: 43 / 54

Moving on to step 5:
54 goes into 43 0 times with a remainder of 43.
The next digit of our result is 0. 
Result so far: 730.0
Deduct 0 from 43 and we're left with 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Going ahead to step 6:
The number 54 fits into 430 7 times, leaving a remainder of 52.
Record the quotient 7 as the next digit in the result. 
Result so far: 730.7
If we subtract 378 from 430, we get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Let's proceed to step 7:
54 can be fit into 520 9 times, resulting in a remainder of 34.
Put 9 as the next digit of the answer. 
Result so far: 730.79
Subtract 486 from 520 to get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Let's proceed to step 8:
When dividing 340 by 54, we get 6 with a remainder of 16.
Record the quotient 6 as the next digit in the result. 
Result so far: 730.796
If we take 324 away from 340, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 9:
The number 54 fits into 160 2 times, leaving a remainder of 52.
Put 2 as the next digit of the answer. 
Result so far: 730.7962
Subtract 108 from 160 to get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Moving on to step 10:
520 divided by 54 is 9 with a remainder of 34.
Use 9 as the next digit of our solution. 
Result so far: 730.79629
The remainder is 34 after subtracting 486 from 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Step 11:
If we divide 340 by 54, we get 6 and a remainder of 16.
Use 6 as the next digit of our solution. 
Result so far: 730.796296
Subtract 324 from 340 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Moving on to step 12:
54 goes into 160 2 times with a remainder of 52.
Write down 2 as next digit of the result. 
Result so far: 730.7962962
If we subtract 108 from 160, we get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Moving on to step 13:
54 goes into 520 9 times with a remainder of 34.
The next digit of our result is 9. 
Result so far: 730.79629629
If we take 486 away from 520, we end up with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

After the division, we end up with 730.79629629 and a remainder of 3.4e-08.