We look at the division of 318576 by 54 
Let's see how many times 54 fits into 318576.

Step 1:
If we divide 3 by 54, we get 0 and a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 54

Going ahead to step 2:
The number 54 fits into 31 0 times, leaving a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 31, we get 31.
Append the next digit (8) from the dividend to 31 and continue with: 318 / 54

On to step 3:
When dividing 318 by 54, we get 5 with a remainder of 48.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Subtracting 270 from 318 leaves us with 48.
Fetch the next digit (5) from the dividend, attach it to 48 and continue: 485 / 54

On to step 4:
485 divided by 54 is 8 with a remainder of 53.
Write down 8 as next digit of the result. 
Result so far: 58.0
The remainder is 53 after subtracting 432 from 485.
Bring next digit (7) of the dividend behind the 53 and repeat the process: 537 / 54

Advancing to step 5:
When dividing 537 by 54, we get 9 with a remainder of 51.
Record the quotient 9 as the next digit in the result. 
Result so far: 589.0
Subtract 486 from 537 to get 51.
Bring next digit (6) of the dividend behind the 51 and repeat the process: 516 / 54

Step 6:
54 goes into 516 9 times with a remainder of 30.
Put 9 as the next digit of the answer. 
Result so far: 5899.0
If we subtract 486 from 516, 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.

Step 7:
54 goes into 300 5 times with a remainder of 30.
The next digit of our result is 5. 
Result so far: 5899.5
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.

On to step 8:
54 goes into 300 5 times with a remainder of 30.
The number 5 becomes the next digit in our result. 
Result so far: 5899.55
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.

In conclusion, the division gives 5899.55 with a balance of 0.03.