71194 ÷ 54 
We want to divide 71194 by 54.

Step 1:
If we divide 7 by 54, we get 0 and a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Include the next digit (1) from the dividend after 7, then repeat: 71 / 54

Step 2:
If we divide 71 by 54, we get 1 and a remainder of 17.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 54 from 71 and we're left with 17.
Take the next digit (1) from the dividend and append it to 17, then repeat: 171 / 54

Advancing to step 3:
54 goes into 171 3 times with a remainder of 9.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
Deduct 162 from 171 and we're left with 9.
Bring next digit (9) of the dividend behind the 9 and repeat the process: 99 / 54

Going ahead to step 4:
If we divide 99 by 54, we get 1 and a remainder of 45.
Record the quotient 1 as the next digit in the result. 
Result so far: 131.0
If we subtract 54 from 99, we get 45.
Fetch the next digit (4) from the dividend, attach it to 45 and continue: 454 / 54

Moving on to step 5:
54 can be fit into 454 8 times, resulting in a remainder of 22.
Write down 8 as next digit of the result. 
Result so far: 1318.0
Subtract 432 from 454 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 6:
When dividing 220 by 54, we get 4 with a remainder of 4.
Write down 4 as next digit of the result. 
Result so far: 1318.4
The remainder is 4 after subtracting 216 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 7:
When dividing 40 by 54, we get 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 1318.4
If we take 0 away from 40, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 8:
400 divided by 54 is 7 with a remainder of 22.
Write down 7 as next digit of the result. 
Result so far: 1318.407
Subtract 378 from 400 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 9:
When dividing 220 by 54, we get 4 with a remainder of 4.
The next digit of our result is 4. 
Result so far: 1318.4074
If we subtract 216 from 220, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 10:
When dividing 40 by 54, we get 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 1318.4074
If we subtract 0 from 40, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 11:
When dividing 400 by 54, we get 7 with a remainder of 22.
Record the quotient 7 as the next digit in the result. 
Result so far: 1318.407407
Subtracting 378 from 400 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 12:
The number 54 fits into 220 4 times, leaving a remainder of 4.
Write down 4 as next digit of the result. 
Result so far: 1318.4074074
Deduct 216 from 220 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 13:
If we divide 40 by 54, we get 0 and a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 1318.4074074
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Our division results in 1318.4074074 with a remaining 4e-08.