We divide 54176 by 71
We want to figure out the number of times 54176 can be divided by 71.

Going ahead to step 1:
The number 71 fits into 5 0 times, leaving a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 71

Step 2:
When dividing 54 by 71, we get 0 with a remainder of 54.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 54 and we're left with 54.
Fetch the next digit (1) from the dividend, attach it to 54 and continue: 541 / 71

Going ahead to step 3:
If we divide 541 by 71, we get 7 and a remainder of 44.
The next digit of our result is 7. 
Result so far: 7.0
If we subtract 497 from 541, we get 44.
Take the next digit (7) from the dividend and append it to 44, then repeat: 447 / 71

Advancing to step 4:
71 can be fit into 447 6 times, resulting in a remainder of 21.
The next digit of our result is 6. 
Result so far: 76.0
Deduct 426 from 447 and we're left with 21.
Grab the next digit (6) from the dividend, add it to 21, then carry on: 216 / 71

On to step 5:
216 divided by 71 is 3 with a remainder of 3.
Put 3 as the next digit of the answer. 
Result so far: 763.0
Subtracting 213 from 216 leaves us with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Going ahead to step 6:
If we divide 30 by 71, we get 0 and a remainder of 30.
The number 0 becomes the next digit in our result. 
Result so far: 763.0
Subtract 0 from 30 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 7:
When dividing 300 by 71, we get 4 with a remainder of 16.
Use 4 as the next digit of our solution. 
Result so far: 763.04
Deduct 284 from 300 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Let's proceed to step 8:
160 divided by 71 is 2 with a remainder of 18.
The number 2 becomes the next digit in our result. 
Result so far: 763.042
Subtracting 142 from 160 leaves us with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 9:
71 goes into 180 2 times with a remainder of 38.
Put 2 as the next digit of the answer. 
Result so far: 763.0422
If we subtract 142 from 180, we get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

The final result is 763.0422 with a remainder of 0.00038.