186726 ÷ 54 
We're looking to find how many times 54 goes into 186726.

On to step 1:
54 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Include the next digit (8) from the dividend after 1, then repeat: 18 / 54

Going ahead to step 2:
The number 54 fits into 18 0 times, leaving a remainder of 18.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 18, we end up with 18.
Bring next digit (6) of the dividend behind the 18 and repeat the process: 186 / 54

Step 3:
54 goes into 186 3 times with a remainder of 24.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Subtracting 162 from 186 leaves us with 24.
Bring next digit (7) of the dividend behind the 24 and repeat the process: 247 / 54

Advancing to step 4:
247 divided by 54 is 4 with a remainder of 31.
Put 4 as the next digit of the answer. 
Result so far: 34.0
The remainder is 31 after subtracting 216 from 247.
Fetch the next digit (2) from the dividend, attach it to 31 and continue: 312 / 54

Step 5:
54 can be fit into 312 5 times, resulting in a remainder of 42.
The number 5 becomes the next digit in our result. 
Result so far: 345.0
The remainder is 42 after subtracting 270 from 312.
Bring next digit (6) of the dividend behind the 42 and repeat the process: 426 / 54

Advancing to step 6:
The number 54 fits into 426 7 times, leaving a remainder of 48.
The next digit of our result is 7. 
Result so far: 3457.0
The remainder is 48 after subtracting 378 from 426.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

On to step 7:
54 goes into 480 8 times with a remainder of 48.
Use 8 as the next digit of our solution. 
Result so far: 3457.8
Subtract 432 from 480 to get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Step 8:
54 goes into 480 8 times with a remainder of 48.
Use 8 as the next digit of our solution. 
Result so far: 3457.88
Subtract 432 from 480 to get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Our division results in 3457.88 with a remaining 0.048.