We look at the division of 216768 by 54 
We want to figure out the number of times 216768 can be divided by 54.

Moving on to step 1:
54 goes into 2 0 times with a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Append the next digit (1) from the dividend to 2 and continue with: 21 / 54

Advancing to step 2:
21 divided by 54 is 0 with a remainder of 21.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 21 after subtracting 0 from 21.
Take the next digit (6) from the dividend and append it to 21, then repeat: 216 / 54

Advancing to step 3:
When dividing 216 by 54, we get 4 with a remainder of 0.
The next digit of our result is 4. 
Result so far: 4.0
Subtract 216 from 216 to get 0.
Append the next digit (7) from the dividend to 0 and continue with: 7 / 54

Step 4:
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: 40.0
If we subtract 0 from 7, we get 7.
Append the next digit (6) from the dividend to 7 and continue with: 76 / 54

Going ahead to step 5:
76 divided by 54 is 1 with a remainder of 22.
Use 1 as the next digit of our solution. 
Result so far: 401.0
If we subtract 54 from 76, we get 22.
Bring next digit (8) of the dividend behind the 22 and repeat the process: 228 / 54

Advancing to step 6:
54 goes into 228 4 times with a remainder of 12.
Use 4 as the next digit of our solution. 
Result so far: 4014.0
The remainder is 12 after subtracting 216 from 228.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 7:
54 goes into 120 2 times with a remainder of 12.
Record the quotient 2 as the next digit in the result. 
Result so far: 4014.2
Deduct 108 from 120 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 8:
54 can be fit into 120 2 times, resulting in a remainder of 12.
Use 2 as the next digit of our solution. 
Result so far: 4014.22
Deduct 108 from 120 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

After the division, we end up with 4014.22 and a remainder of 0.012.