54975 ÷ 7 = 7853 R4
Let's divide 54975 by 7.

Step 1:
7 goes into 5 0 times with a remainder of 5.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 5 to get 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 7

Step 2:
7 goes into 54 7 times with a remainder of 5.
Write down 7 as next digit of of the result. 
Result so far: 7
Subtract 49 from 54 to get 5.
Bring next digit (9) of the dividend behind the 5 and repeat the process: 59 / 7

Step 3:
7 goes into 59 8 times with a remainder of 3.
Write down 8 as next digit of of the result. 
Result so far: 78
Subtract 56 from 59 to get 3.
Bring next digit (7) of the dividend behind the 3 and repeat the process: 37 / 7

Step 4:
7 goes into 37 5 times with a remainder of 2.
Write down 5 as next digit of of the result. 
Result so far: 785
Subtract 35 from 37 to get 2.
Bring next digit (5) of the dividend behind the 2 and repeat the process: 25 / 7

Step 5:
7 goes into 25 3 times with a remainder of 4.
Write down 3 as next digit of of the result. 
Result so far: 7853
Subtract 21 from 25 to get 4.

The final result is 7853 with a remainder of 4.