We look at the division of 239772 by 54 
We're looking to find how many times 54 goes into 239772.

Going ahead to step 1:
54 can be fit into 2 0 times, resulting in a remainder of 2.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Take the next digit (3) from the dividend and append it to 2, then repeat: 23 / 54

Let's proceed to step 2:
When dividing 23 by 54, we get 0 with a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 23, we end up with 23.
Take the next digit (9) from the dividend and append it to 23, then repeat: 239 / 54

Step 3:
If we divide 239 by 54, we get 4 and a remainder of 23.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Deduct 216 from 239 and we're left with 23.
Fetch the next digit (7) from the dividend, attach it to 23 and continue: 237 / 54

Going ahead to step 4:
54 goes into 237 4 times with a remainder of 21.
Write down 4 as next digit of the result. 
Result so far: 44.0
If we subtract 216 from 237, we get 21.
Fetch the next digit (7) from the dividend, attach it to 21 and continue: 217 / 54

Going ahead to step 5:
The number 54 fits into 217 4 times, leaving a remainder of 1.
Record the quotient 4 as the next digit in the result. 
Result so far: 444.0
Subtracting 216 from 217 leaves us with 1.
Grab the next digit (2) from the dividend, add it to 1, then carry on: 12 / 54

Advancing to step 6:
54 goes into 12 0 times with a remainder of 12.
Use 0 as the next digit of our solution. 
Result so far: 4440.0
If we subtract 0 from 12, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 7:
The number 54 fits into 120 2 times, leaving a remainder of 12.
Write down 2 as next digit of the result. 
Result so far: 4440.2
Subtract 108 from 120 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 8:
The number 54 fits into 120 2 times, leaving a remainder of 12.
Put 2 as the next digit of the answer. 
Result so far: 4440.22
Subtracting 108 from 120 leaves us 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.

In conclusion, the division gives 4440.22 with a balance of 0.012.