Let's divide 400062 by 54
We want to divide 400062 by 54.

Let's proceed to step 1:
When dividing 4 by 54, we get 0 with a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Append the next digit (0) from the dividend to 4 and continue with: 40 / 54

Moving on to step 2:
54 goes into 40 0 times with a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Take the next digit (0) from the dividend and append it to 40, then repeat: 400 / 54

Moving on to step 3:
When dividing 400 by 54, we get 7 with a remainder of 22.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Deduct 378 from 400 and we're left with 22.
Bring next digit (0) of the dividend behind the 22 and repeat the process: 220 / 54

Advancing to step 4:
54 can be fit into 220 4 times, resulting in a remainder of 4.
Put 4 as the next digit of the answer. 
Result so far: 74.0
Subtracting 216 from 220 leaves us with 4.
Include the next digit (6) from the dividend after 4, then repeat: 46 / 54

Let's proceed to step 5:
46 divided by 54 is 0 with a remainder of 46.
Record the quotient 0 as the next digit in the result. 
Result so far: 740.0
If we subtract 0 from 46, we get 46.
Append the next digit (2) from the dividend to 46 and continue with: 462 / 54

Moving on to step 6:
462 divided by 54 is 8 with a remainder of 30.
Record the quotient 8 as the next digit in the result. 
Result so far: 7408.0
If we subtract 432 from 462, 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.

Advancing to step 7:
54 goes into 300 5 times with a remainder of 30.
Use 5 as the next digit of our solution. 
Result so far: 7408.5
Deduct 270 from 300 and we're left 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.

Let's proceed to step 8:
The number 54 fits into 300 5 times, leaving a remainder of 30.
Use 5 as the next digit of our solution. 
Result so far: 7408.55
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.

In conclusion, the division gives 7408.55 with a balance of 0.03.