Let's divide 470976 by 54
We want to figure out the number of times 470976 can be divided by 54.

On to step 1:
When dividing 4 by 54, we get 0 with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Fetch the next digit (7) from the dividend, attach it to 4 and continue: 47 / 54

Let's proceed to step 2:
54 can be fit into 47 0 times, resulting in a remainder of 47.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 47 leaves us with 47.
Fetch the next digit (0) from the dividend, attach it to 47 and continue: 470 / 54

On to step 3:
54 goes into 470 8 times with a remainder of 38.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
If we take 432 away from 470, we end up with 38.
Bring next digit (9) of the dividend behind the 38 and repeat the process: 389 / 54

On to step 4:
When dividing 389 by 54, we get 7 with a remainder of 11.
Put 7 as the next digit of the answer. 
Result so far: 87.0
The remainder is 11 after subtracting 378 from 389.
Append the next digit (7) from the dividend to 11 and continue with: 117 / 54

Moving on to step 5:
When dividing 117 by 54, we get 2 with a remainder of 9.
Record the quotient 2 as the next digit in the result. 
Result so far: 872.0
If we subtract 108 from 117, we get 9.
Take the next digit (6) from the dividend and append it to 9, then repeat: 96 / 54

Let's proceed to step 6:
If we divide 96 by 54, we get 1 and a remainder of 42.
The next digit of our result is 1. 
Result so far: 8721.0
If we take 54 away from 96, we end up with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Let's proceed to step 7:
420 divided by 54 is 7 with a remainder of 42.
The number 7 becomes the next digit in our result. 
Result so far: 8721.7
Subtract 378 from 420 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Let's proceed to step 8:
54 can be fit into 420 7 times, resulting in a remainder of 42.
Record the quotient 7 as the next digit in the result. 
Result so far: 8721.77
The remainder is 42 after subtracting 378 from 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

After the division, we end up with 8721.77 and a remainder of 0.042.