54067 ÷ 77 
We want to figure out the number of times 54067 can be divided by 77.

Going ahead to step 1:
77 goes into 5 0 times with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Grab the next digit (4) from the dividend, add it to 5, then carry on: 54 / 77

Moving on to step 2:
When dividing 54 by 77, we get 0 with a remainder of 54.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 54, we end up with 54.
Fetch the next digit (0) from the dividend, attach it to 54 and continue: 540 / 77

Advancing to step 3:
When dividing 540 by 77, we get 7 with a remainder of 1.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
Subtract 539 from 540 to get 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 77

Advancing to step 4:
If we divide 16 by 77, we get 0 and a remainder of 16.
Record the quotient 0 as the next digit in the result. 
Result so far: 70.0
Deduct 0 from 16 and we're left with 16.
Take the next digit (7) from the dividend and append it to 16, then repeat: 167 / 77

Going ahead to step 5:
77 goes into 167 2 times with a remainder of 13.
Use 2 as the next digit of our solution. 
Result so far: 702.0
Subtract 154 from 167 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

On to step 6:
The number 77 fits into 130 1 times, leaving a remainder of 53.
Use 1 as the next digit of our solution. 
Result so far: 702.1
Subtract 77 from 130 to get 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Step 7:
530 divided by 77 is 6 with a remainder of 68.
The next digit of our result is 6. 
Result so far: 702.16
The remainder is 68 after subtracting 462 from 530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

On to step 8:
680 divided by 77 is 8 with a remainder of 64.
The number 8 becomes the next digit in our result. 
Result so far: 702.168
If we subtract 616 from 680, we get 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

Step 9:
If we divide 640 by 77, we get 8 and a remainder of 24.
The next digit of our result is 8. 
Result so far: 702.1688
Deduct 616 from 640 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

The final outcome is 702.1688, with a leftover of 0.00024.