We look at the division of 726132 by 54 
Let's see how many times 54 fits into 726132.

Going ahead to step 1:
When dividing 7 by 54, we get 0 with a remainder of 7.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Take the next digit (2) from the dividend and append it to 7, then repeat: 72 / 54

Step 2:
54 goes into 72 1 times with a remainder of 18.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Deduct 54 from 72 and we're left with 18.
Fetch the next digit (6) from the dividend, attach it to 18 and continue: 186 / 54

Moving on to step 3:
The number 54 fits into 186 3 times, leaving a remainder of 24.
Put 3 as the next digit of the answer. 
Result so far: 13.0
If we take 162 away from 186, we end up with 24.
Grab the next digit (1) from the dividend, add it to 24, then carry on: 241 / 54

Step 4:
The number 54 fits into 241 4 times, leaving a remainder of 25.
The next digit of our result is 4. 
Result so far: 134.0
The remainder is 25 after subtracting 216 from 241.
Append the next digit (3) from the dividend to 25 and continue with: 253 / 54

Going ahead to step 5:
253 divided by 54 is 4 with a remainder of 37.
The number 4 becomes the next digit in our result. 
Result so far: 1344.0
Subtract 216 from 253 to get 37.
Bring next digit (2) of the dividend behind the 37 and repeat the process: 372 / 54

On to step 6:
The number 54 fits into 372 6 times, leaving a remainder of 48.
Use 6 as the next digit of our solution. 
Result so far: 13446.0
Subtract 324 from 372 to get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

On to step 7:
When dividing 480 by 54, we get 8 with a remainder of 48.
Use 8 as the next digit of our solution. 
Result so far: 13446.8
Subtracting 432 from 480 leaves us with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Step 8:
If we divide 480 by 54, we get 8 and a remainder of 48.
Record the quotient 8 as the next digit in the result. 
Result so far: 13446.88
Subtracting 432 from 480 leaves us with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

The final result is 13446.88 with a remainder of 0.048.