We look at the division of 54132501 by 135 
Let's see how many times 135 fits into 54132501.

On to step 1:
5 divided by 135 is 0 with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Include the next digit (4) from the dividend after 5, then repeat: 54 / 135

Step 2:
135 goes into 54 0 times with a remainder of 54.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 54 to get 54.
Bring next digit (1) of the dividend behind the 54 and repeat the process: 541 / 135

Advancing to step 3:
135 goes into 541 4 times with a remainder of 1.
Put 4 as the next digit of the answer. 
Result so far: 4.0
The remainder is 1 after subtracting 540 from 541.
Include the next digit (3) from the dividend after 1, then repeat: 13 / 135

Moving on to step 4:
The number 135 fits into 13 0 times, leaving a remainder of 13.
Write down 0 as next digit of the result. 
Result so far: 40.0
If we subtract 0 from 13, we get 13.
Take the next digit (2) from the dividend and append it to 13, then repeat: 132 / 135

On to step 5:
135 goes into 132 0 times with a remainder of 132.
The next digit of our result is 0. 
Result so far: 400.0
Subtract 0 from 132 to get 132.
Bring next digit (5) of the dividend behind the 132 and repeat the process: 1325 / 135

On to step 6:
1325 divided by 135 is 9 with a remainder of 110.
Use 9 as the next digit of our solution. 
Result so far: 4009.0
Subtracting 1215 from 1325 leaves us with 110.
Bring next digit (0) of the dividend behind the 110 and repeat the process: 1100 / 135

Moving on to step 7:
135 can be fit into 1100 8 times, resulting in a remainder of 20.
The number 8 becomes the next digit in our result. 
Result so far: 40098.0
Deduct 1080 from 1100 and we're left with 20.
Grab the next digit (1) from the dividend, add it to 20, then carry on: 201 / 135

Going ahead to step 8:
135 goes into 201 1 times with a remainder of 66.
The next digit of our result is 1. 
Result so far: 400981.0
Subtracting 135 from 201 leaves us with 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Going ahead to step 9:
The number 135 fits into 660 4 times, leaving a remainder of 120.
The next digit of our result is 4. 
Result so far: 400981.4
If we take 540 away from 660, we end up with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Let's proceed to step 10:
135 goes into 1200 8 times with a remainder of 120.
The next digit of our result is 8. 
Result so far: 400981.48
If we subtract 1080 from 1200, we get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Step 11:
When dividing 1200 by 135, we get 8 with a remainder of 120.
Put 8 as the next digit of the answer. 
Result so far: 400981.488
If we subtract 1080 from 1200, we get 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

The final outcome is 400981.488, with a leftover of 0.012.