946710 ÷ 54 
We're looking to find how many times 54 goes into 946710.

Going ahead to step 1:
The number 54 fits into 9 0 times, leaving a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Fetch the next digit (4) from the dividend, attach it to 9 and continue: 94 / 54

Step 2:
54 can be fit into 94 1 times, resulting in a remainder of 40.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 40 after subtracting 54 from 94.
Bring next digit (6) of the dividend behind the 40 and repeat the process: 406 / 54

Let's proceed to step 3:
406 divided by 54 is 7 with a remainder of 28.
Use 7 as the next digit of our solution. 
Result so far: 17.0
If we subtract 378 from 406, we get 28.
Include the next digit (7) from the dividend after 28, then repeat: 287 / 54

Step 4:
54 can be fit into 287 5 times, resulting in a remainder of 17.
The number 5 becomes the next digit in our result. 
Result so far: 175.0
Subtracting 270 from 287 leaves us with 17.
Fetch the next digit (1) from the dividend, attach it to 17 and continue: 171 / 54

On to step 5:
171 divided by 54 is 3 with a remainder of 9.
Use 3 as the next digit of our solution. 
Result so far: 1753.0
Subtracting 162 from 171 leaves us with 9.
Bring next digit (0) of the dividend behind the 9 and repeat the process: 90 / 54

Step 6:
90 divided by 54 is 1 with a remainder of 36.
Put 1 as the next digit of the answer. 
Result so far: 17531.0
Subtracting 54 from 90 leaves us with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Advancing to step 7:
54 goes into 360 6 times with a remainder of 36.
Put 6 as the next digit of the answer. 
Result so far: 17531.6
If we subtract 324 from 360, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Step 8:
The number 54 fits into 360 6 times, leaving a remainder of 36.
Write down 6 as next digit of the result. 
Result so far: 17531.66
If we take 324 away from 360, we end up with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

In conclusion, the division gives 17531.66 with a balance of 0.036.