We look at the division of 38178543 by 54 
We want to figure out the number of times 38178543 can be divided by 54.

Let's proceed to step 1:
54 can be fit into 3 0 times, resulting in a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Append the next digit (8) from the dividend to 3 and continue with: 38 / 54

Let's proceed to step 2:
When dividing 38 by 54, we get 0 with a remainder of 38.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 38, we end up with 38.
Append the next digit (1) from the dividend to 38 and continue with: 381 / 54

Advancing to step 3:
54 can be fit into 381 7 times, resulting in a remainder of 3.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Deduct 378 from 381 and we're left with 3.
Take the next digit (7) from the dividend and append it to 3, then repeat: 37 / 54

Moving on to step 4:
If we divide 37 by 54, we get 0 and a remainder of 37.
Write down 0 as next digit of the result. 
Result so far: 70.0
The remainder is 37 after subtracting 0 from 37.
Fetch the next digit (8) from the dividend, attach it to 37 and continue: 378 / 54

Moving on to step 5:
54 can be fit into 378 7 times, resulting in a remainder of 0.
Write down 7 as next digit of the result. 
Result so far: 707.0
The remainder is 0 after subtracting 378 from 378.
Include the next digit (5) from the dividend after 0, then repeat: 5 / 54

Let's proceed to step 6:
If we divide 5 by 54, we get 0 and a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 7070.0
If we subtract 0 from 5, we get 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 54

Step 7:
The number 54 fits into 54 1 times, leaving a remainder of 0.
Use 1 as the next digit of our solution. 
Result so far: 70701.0
Subtract 54 from 54 to get 0.
Bring next digit (3) of the dividend behind the 0 and repeat the process: 3 / 54

Advancing to step 8:
When dividing 3 by 54, we get 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 707010.0
The remainder is 3 after subtracting 0 from 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Advancing to step 9:
The number 54 fits into 30 0 times, leaving a remainder of 30.
The next digit of our result is 0. 
Result so far: 707010.0
Deduct 0 from 30 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 10:
54 goes into 300 5 times with a remainder of 30.
Write down 5 as next digit of the result. 
Result so far: 707010.05
Subtracting 270 from 300 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 11:
54 goes into 300 5 times with a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 707010.055
Deduct 270 from 300 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

The quotient of the division is 707010.055, and the remainder is 0.003.