We look at the division of 68026 by 54 
We're looking to find how many times 54 goes into 68026.

Going ahead to step 1:
The number 54 fits into 6 0 times, leaving a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Bring next digit (8) of the dividend behind the 6 and repeat the process: 68 / 54

On to step 2:
54 can be fit into 68 1 times, resulting in a remainder of 14.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 54 from 68, we get 14.
Bring next digit (0) of the dividend behind the 14 and repeat the process: 140 / 54

On to step 3:
If we divide 140 by 54, we get 2 and a remainder of 32.
Put 2 as the next digit of the answer. 
Result so far: 12.0
Subtract 108 from 140 to get 32.
Append the next digit (2) from the dividend to 32 and continue with: 322 / 54

Step 4:
322 divided by 54 is 5 with a remainder of 52.
Write down 5 as next digit of the result. 
Result so far: 125.0
Subtracting 270 from 322 leaves us with 52.
Bring next digit (6) of the dividend behind the 52 and repeat the process: 526 / 54

Step 5:
The number 54 fits into 526 9 times, leaving a remainder of 40.
The next digit of our result is 9. 
Result so far: 1259.0
Subtract 486 from 526 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 6:
400 divided by 54 is 7 with a remainder of 22.
Record the quotient 7 as the next digit in the result. 
Result so far: 1259.7
The remainder is 22 after subtracting 378 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 7:
When dividing 220 by 54, we get 4 with a remainder of 4.
Record the quotient 4 as the next digit in the result. 
Result so far: 1259.74
If we take 216 away from 220, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 8:
If we divide 40 by 54, we get 0 and a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 1259.74
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 9:
400 divided by 54 is 7 with a remainder of 22.
The next digit of our result is 7. 
Result so far: 1259.7407
Subtracting 378 from 400 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 10:
54 goes into 220 4 times with a remainder of 4.
Use 4 as the next digit of our solution. 
Result so far: 1259.74074
Subtracting 216 from 220 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 11:
40 divided by 54 is 0 with a remainder of 40.
The next digit of our result is 0. 
Result so far: 1259.74074
If we subtract 0 from 40, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 12:
If we divide 400 by 54, we get 7 and a remainder of 22.
Record the quotient 7 as the next digit in the result. 
Result so far: 1259.7407407
Subtracting 378 from 400 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 13:
220 divided by 54 is 4 with a remainder of 4.
Record the quotient 4 as the next digit in the result. 
Result so far: 1259.74074074
Deduct 216 from 220 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

In conclusion, the division gives 1259.74074074 with a balance of 4e-09.