We look at the division of 442323 by 54 
Let's see how many times 54 fits into 442323.

Step 1:
54 can be fit into 4 0 times, resulting in a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 4, we end up with 4.
Fetch the next digit (4) from the dividend, attach it to 4 and continue: 44 / 54

Step 2:
54 can be fit into 44 0 times, resulting in a remainder of 44.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 44, we end up with 44.
Include the next digit (2) from the dividend after 44, then repeat: 442 / 54

Moving on to step 3:
442 divided by 54 is 8 with a remainder of 10.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
Deduct 432 from 442 and we're left with 10.
Include the next digit (3) from the dividend after 10, then repeat: 103 / 54

Step 4:
If we divide 103 by 54, we get 1 and a remainder of 49.
The next digit of our result is 1. 
Result so far: 81.0
Subtracting 54 from 103 leaves us with 49.
Fetch the next digit (2) from the dividend, attach it to 49 and continue: 492 / 54

Moving on to step 5:
When dividing 492 by 54, we get 9 with a remainder of 6.
Put 9 as the next digit of the answer. 
Result so far: 819.0
Deduct 486 from 492 and we're left with 6.
Fetch the next digit (3) from the dividend, attach it to 6 and continue: 63 / 54

Let's proceed to step 6:
54 can be fit into 63 1 times, resulting in a remainder of 9.
Write down 1 as next digit of the result. 
Result so far: 8191.0
If we subtract 54 from 63, we get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Going ahead to step 7:
54 can be fit into 90 1 times, resulting in a remainder of 36.
Write down 1 as next digit of the result. 
Result so far: 8191.1
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.

On to step 8:
The number 54 fits into 360 6 times, leaving a remainder of 36.
Record the quotient 6 as the next digit in the result. 
Result so far: 8191.16
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.

Moving on to step 9:
When dividing 360 by 54, we get 6 with a remainder of 36.
Put 6 as the next digit of the answer. 
Result so far: 8191.166
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.

In conclusion, the division gives 8191.166 with a balance of 0.0036.