852460 ÷ 54 
We want to figure out the number of times 852460 can be divided by 54.

Advancing to step 1:
8 divided by 54 is 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Include the next digit (5) from the dividend after 8, then repeat: 85 / 54

Step 2:
85 divided by 54 is 1 with a remainder of 31.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 54 from 85 and we're left with 31.
Grab the next digit (2) from the dividend, add it to 31, then carry on: 312 / 54

Going ahead to step 3:
When dividing 312 by 54, we get 5 with a remainder of 42.
The number 5 becomes the next digit in our result. 
Result so far: 15.0
If we subtract 270 from 312, we get 42.
Include the next digit (4) from the dividend after 42, then repeat: 424 / 54

Advancing to step 4:
When dividing 424 by 54, we get 7 with a remainder of 46.
Put 7 as the next digit of the answer. 
Result so far: 157.0
If we take 378 away from 424, we end up with 46.
Append the next digit (6) from the dividend to 46 and continue with: 466 / 54

On to step 5:
466 divided by 54 is 8 with a remainder of 34.
The next digit of our result is 8. 
Result so far: 1578.0
Subtract 432 from 466 to get 34.
Take the next digit (0) from the dividend and append it to 34, then repeat: 340 / 54

Let's proceed to step 6:
54 can be fit into 340 6 times, resulting in a remainder of 16.
Record the quotient 6 as the next digit in the result. 
Result so far: 15786.0
If we take 324 away from 340, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Advancing to step 7:
If we divide 160 by 54, we get 2 and a remainder of 52.
The next digit of our result is 2. 
Result so far: 15786.2
The remainder is 52 after subtracting 108 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

On to step 8:
54 can be fit into 520 9 times, resulting in a remainder of 34.
The next digit of our result is 9. 
Result so far: 15786.29
Subtract 486 from 520 to get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Moving on to step 9:
When dividing 340 by 54, we get 6 with a remainder of 16.
The next digit of our result is 6. 
Result so far: 15786.296
Subtract 324 from 340 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 10:
54 goes into 160 2 times with a remainder of 52.
Use 2 as the next digit of our solution. 
Result so far: 15786.2962
If we take 108 away from 160, we end up with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Going ahead to step 11:
The number 54 fits into 520 9 times, leaving a remainder of 34.
Use 9 as the next digit of our solution. 
Result so far: 15786.29629
If we take 486 away from 520, we end up with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Moving on to step 12:
When dividing 340 by 54, we get 6 with a remainder of 16.
Put 6 as the next digit of the answer. 
Result so far: 15786.296296
If we subtract 324 from 340, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 13:
54 goes into 160 2 times with a remainder of 52.
Record the quotient 2 as the next digit in the result. 
Result so far: 15786.2962962
Subtract 108 from 160 to get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Let's proceed to step 14:
54 goes into 520 9 times with a remainder of 34.
The number 9 becomes the next digit in our result. 
Result so far: 15786.29629629
Deduct 486 from 520 and we're left with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

After the division, we end up with 15786.29629629 and a remainder of 3.4e-08.