We're dividing 71661998 by 54 
We want to divide 71661998 by 54.

Let's proceed to step 1:
The number 54 fits into 7 0 times, leaving a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Grab the next digit (1) from the dividend, add it to 7, then carry on: 71 / 54

Going ahead to step 2:
54 goes into 71 1 times with a remainder of 17.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 17 after subtracting 54 from 71.
Take the next digit (6) from the dividend and append it to 17, then repeat: 176 / 54

Advancing to step 3:
If we divide 176 by 54, we get 3 and a remainder of 14.
Use 3 as the next digit of our solution. 
Result so far: 13.0
If we take 162 away from 176, we end up with 14.
Bring next digit (6) of the dividend behind the 14 and repeat the process: 146 / 54

Going ahead to step 4:
54 goes into 146 2 times with a remainder of 38.
Use 2 as the next digit of our solution. 
Result so far: 132.0
Subtract 108 from 146 to get 38.
Bring next digit (1) of the dividend behind the 38 and repeat the process: 381 / 54

Going ahead to step 5:
54 goes into 381 7 times with a remainder of 3.
Use 7 as the next digit of our solution. 
Result so far: 1327.0
If we subtract 378 from 381, we get 3.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 54

Going ahead to step 6:
54 can be fit into 39 0 times, resulting in a remainder of 39.
Put 0 as the next digit of the answer. 
Result so far: 13270.0
Deduct 0 from 39 and we're left with 39.
Take the next digit (9) from the dividend and append it to 39, then repeat: 399 / 54

Advancing to step 7:
54 goes into 399 7 times with a remainder of 21.
Write down 7 as next digit of the result. 
Result so far: 132707.0
Subtract 378 from 399 to get 21.
Append the next digit (8) from the dividend to 21 and continue with: 218 / 54

Let's proceed to step 8:
218 divided by 54 is 4 with a remainder of 2.
The number 4 becomes the next digit in our result. 
Result so far: 1327074.0
If we subtract 216 from 218, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 9:
When dividing 20 by 54, we get 0 with a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 1327074.0
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 10:
If we divide 200 by 54, we get 3 and a remainder of 38.
Record the quotient 3 as the next digit in the result. 
Result so far: 1327074.03
Subtract 162 from 200 to get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

On to step 11:
54 can be fit into 380 7 times, resulting in a remainder of 2.
Put 7 as the next digit of the answer. 
Result so far: 1327074.037
Deduct 378 from 380 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 12:
20 divided by 54 is 0 with a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 1327074.037
Subtract 0 from 20 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 13:
54 goes into 200 3 times with a remainder of 38.
Write down 3 as next digit of the result. 
Result so far: 1327074.03703
Subtracting 162 from 200 leaves us with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

On to step 14:
If we divide 380 by 54, we get 7 and a remainder of 2.
The next digit of our result is 7. 
Result so far: 1327074.037037
If we subtract 378 from 380, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 15:
If we divide 20 by 54, we get 0 and a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 1327074.037037
Subtract 0 from 20 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 16:
54 can be fit into 200 3 times, resulting in a remainder of 38.
Use 3 as the next digit of our solution. 
Result so far: 1327074.03703703
If we take 162 away from 200, we end up with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

The quotient of the division is 1327074.03703703, and the remainder is 3.8e-08.