We're dividing 738261 by 54 
We want to divide 738261 by 54.

Let's proceed to step 1:
7 divided by 54 is 0 with a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 7 and we're left with 7.
Bring next digit (3) of the dividend behind the 7 and repeat the process: 73 / 54

Step 2:
73 divided by 54 is 1 with a remainder of 19.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 54 from 73, we get 19.
Grab the next digit (8) from the dividend, add it to 19, then carry on: 198 / 54

Let's proceed to step 3:
If we divide 198 by 54, we get 3 and a remainder of 36.
Use 3 as the next digit of our solution. 
Result so far: 13.0
Subtracting 162 from 198 leaves us with 36.
Append the next digit (2) from the dividend to 36 and continue with: 362 / 54

Advancing to step 4:
The number 54 fits into 362 6 times, leaving a remainder of 38.
The number 6 becomes the next digit in our result. 
Result so far: 136.0
If we take 324 away from 362, we end up with 38.
Fetch the next digit (6) from the dividend, attach it to 38 and continue: 386 / 54

Moving on to step 5:
When dividing 386 by 54, we get 7 with a remainder of 8.
The next digit of our result is 7. 
Result so far: 1367.0
Subtract 378 from 386 to get 8.
Grab the next digit (1) from the dividend, add it to 8, then carry on: 81 / 54

Moving on to step 6:
54 can be fit into 81 1 times, resulting in a remainder of 27.
Record the quotient 1 as the next digit in the result. 
Result so far: 13671.0
Subtract 54 from 81 to get 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Step 7:
270 divided by 54 is 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 13671.5
Deduct 270 from 270 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 8:
If we divide 0 by 54, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 13671.5
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 9:
When dividing 0 by 54, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 13671.5
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The quotient of the division is 13671.5, and the remainder is 0.0.