We divide 3291 by 54
We're looking to find how many times 54 goes into 3291.

Going ahead to step 1:
The number 54 fits into 3 0 times, leaving a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Include the next digit (2) from the dividend after 3, then repeat: 32 / 54

Advancing to step 2:
The number 54 fits into 32 0 times, leaving a remainder of 32.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 32 leaves us with 32.
Include the next digit (9) from the dividend after 32, then repeat: 329 / 54

Step 3:
The number 54 fits into 329 6 times, leaving a remainder of 5.
Record the quotient 6 as the next digit in the result. 
Result so far: 6.0
Deduct 324 from 329 and we're left with 5.
Bring next digit (1) of the dividend behind the 5 and repeat the process: 51 / 54

Going ahead to step 4:
The number 54 fits into 51 0 times, leaving a remainder of 51.
The number 0 becomes the next digit in our result. 
Result so far: 60.0
If we take 0 away from 51, we end up with 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Step 5:
54 can be fit into 510 9 times, resulting in a remainder of 24.
The number 9 becomes the next digit in our result. 
Result so far: 60.9
The remainder is 24 after subtracting 486 from 510.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 6:
If we divide 240 by 54, we get 4 and a remainder of 24.
The next digit of our result is 4. 
Result so far: 60.94
The remainder is 24 after subtracting 216 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 7:
When dividing 240 by 54, we get 4 with a remainder of 24.
Record the quotient 4 as the next digit in the result. 
Result so far: 60.944
Subtracting 216 from 240 leaves us 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 result is 60.944 with a remainder of 0.0024.