We look at the division of 235007 by 54 
Our goal is to divide 235007 by 54.

Moving on to step 1:
54 can be fit into 2 0 times, resulting in a remainder of 2.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 54

On to step 2:
When dividing 23 by 54, we get 0 with a remainder of 23.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 23 after subtracting 0 from 23.
Append the next digit (5) from the dividend to 23 and continue with: 235 / 54

Advancing to step 3:
54 goes into 235 4 times with a remainder of 19.
Use 4 as the next digit of our solution. 
Result so far: 4.0
The remainder is 19 after subtracting 216 from 235.
Bring next digit (0) of the dividend behind the 19 and repeat the process: 190 / 54

Advancing to step 4:
When dividing 190 by 54, we get 3 with a remainder of 28.
Record the quotient 3 as the next digit in the result. 
Result so far: 43.0
Subtracting 162 from 190 leaves us with 28.
Bring next digit (0) of the dividend behind the 28 and repeat the process: 280 / 54

Advancing to step 5:
The number 54 fits into 280 5 times, leaving a remainder of 10.
Write down 5 as next digit of the result. 
Result so far: 435.0
Subtract 270 from 280 to get 10.
Append the next digit (7) from the dividend to 10 and continue with: 107 / 54

Step 6:
107 divided by 54 is 1 with a remainder of 53.
Put 1 as the next digit of the answer. 
Result so far: 4351.0
If we take 54 away from 107, we end up with 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

On to step 7:
If we divide 530 by 54, we get 9 and a remainder of 44.
Write down 9 as next digit of the result. 
Result so far: 4351.9
Subtract 486 from 530 to get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Going ahead to step 8:
When dividing 440 by 54, we get 8 with a remainder of 8.
The next digit of our result is 8. 
Result so far: 4351.98
Subtracting 432 from 440 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 9:
54 can be fit into 80 1 times, resulting in a remainder of 26.
Use 1 as the next digit of our solution. 
Result so far: 4351.981
Subtract 54 from 80 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 10:
The number 54 fits into 260 4 times, leaving a remainder of 44.
Use 4 as the next digit of our solution. 
Result so far: 4351.9814
Subtracting 216 from 260 leaves us with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Let's proceed to step 11:
54 can be fit into 440 8 times, resulting in a remainder of 8.
Write down 8 as next digit of the result. 
Result so far: 4351.98148
Subtracting 432 from 440 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 12:
80 divided by 54 is 1 with a remainder of 26.
Record the quotient 1 as the next digit in the result. 
Result so far: 4351.981481
The remainder is 26 after subtracting 54 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 13:
54 can be fit into 260 4 times, resulting in a remainder of 44.
The next digit of our result is 4. 
Result so far: 4351.9814814
The remainder is 44 after subtracting 216 from 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Advancing to step 14:
The number 54 fits into 440 8 times, leaving a remainder of 8.
The number 8 becomes the next digit in our result. 
Result so far: 4351.98148148
Subtracting 432 from 440 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

The final result is 4351.98148148 with a remainder of 8e-09.