We look at the division of 618060 by 54 
We want to divide 618060 by 54.

On to step 1:
If we divide 6 by 54, we get 0 and a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Bring next digit (1) of the dividend behind the 6 and repeat the process: 61 / 54

Moving on to step 2:
When dividing 61 by 54, we get 1 with a remainder of 7.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 54 from 61 and we're left with 7.
Take the next digit (8) from the dividend and append it to 7, then repeat: 78 / 54

Going ahead to step 3:
78 divided by 54 is 1 with a remainder of 24.
The number 1 becomes the next digit in our result. 
Result so far: 11.0
Subtract 54 from 78 to get 24.
Append the next digit (0) from the dividend to 24 and continue with: 240 / 54

On to step 4:
When dividing 240 by 54, we get 4 with a remainder of 24.
The next digit of our result is 4. 
Result so far: 114.0
Deduct 216 from 240 and we're left with 24.
Include the next digit (6) from the dividend after 24, then repeat: 246 / 54

Going ahead to step 5:
When dividing 246 by 54, we get 4 with a remainder of 30.
Use 4 as the next digit of our solution. 
Result so far: 1144.0
Subtract 216 from 246 to get 30.
Include the next digit (0) from the dividend after 30, then repeat: 300 / 54

Going ahead to step 6:
54 can be fit into 300 5 times, resulting in a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 11445.0
If we subtract 270 from 300, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 7:
If we divide 300 by 54, we get 5 and a remainder of 30.
Use 5 as the next digit of our solution. 
Result so far: 11445.5
Subtract 270 from 300 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 8:
54 can be fit into 300 5 times, resulting in a remainder of 30.
Write down 5 as next digit of the result. 
Result so far: 11445.55
If we take 270 away from 300, we end up 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.

Our division results in 11445.55 with a remaining 0.03.