206054 ÷ 4 
Our goal is to divide 206054 by 4.

Step 1:
2 divided by 4 is 0 with a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Take the next digit (0) from the dividend and append it to 2, then repeat: 20 / 4

Moving on to step 2:
The number 4 fits into 20 5 times, leaving a remainder of 0.
The next digit of our result is 5. 
Result so far: 5.0
Subtracting 20 from 20 leaves us with 0.
Bring next digit (6) of the dividend behind the 0 and repeat the process: 6 / 4

Step 3:
4 goes into 6 1 times with a remainder of 2.
Record the quotient 1 as the next digit in the result. 
Result so far: 51.0
Subtract 4 from 6 to get 2.
Append the next digit (0) from the dividend to 2 and continue with: 20 / 4

Moving on to step 4:
If we divide 20 by 4, we get 5 and a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 515.0
If we subtract 20 from 20, we get 0.
Include the next digit (5) from the dividend after 0, then repeat: 5 / 4

Step 5:
If we divide 5 by 4, we get 1 and a remainder of 1.
The next digit of our result is 1. 
Result so far: 5151.0
The remainder is 1 after subtracting 4 from 5.
Bring next digit (4) of the dividend behind the 1 and repeat the process: 14 / 4

Advancing to step 6:
When dividing 14 by 4, we get 3 with a remainder of 2.
Record the quotient 3 as the next digit in the result. 
Result so far: 51513.0
If we take 12 away from 14, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 7:
20 divided by 4 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 51513.5
Deduct 20 from 20 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.

On to step 8:
4 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 51513.5
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.

Advancing to step 9:
If we divide 0 by 4, we get 0 and a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 51513.5
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.

The final result is 51513.5 with a remainder of 0.0.