We're dividing 206543 by 54 
We're looking to find how many times 54 goes into 206543.

Moving on to step 1:
2 divided by 54 is 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Bring next digit (0) of the dividend behind the 2 and repeat the process: 20 / 54

On to step 2:
54 can be fit into 20 0 times, resulting in a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 20 after subtracting 0 from 20.
Append the next digit (6) from the dividend to 20 and continue with: 206 / 54

Going ahead to step 3:
54 can be fit into 206 3 times, resulting in a remainder of 44.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtract 162 from 206 to get 44.
Take the next digit (5) from the dividend and append it to 44, then repeat: 445 / 54

Moving on to step 4:
445 divided by 54 is 8 with a remainder of 13.
Write down 8 as next digit of the result. 
Result so far: 38.0
If we subtract 432 from 445, we get 13.
Bring next digit (4) of the dividend behind the 13 and repeat the process: 134 / 54

Advancing to step 5:
54 can be fit into 134 2 times, resulting in a remainder of 26.
Put 2 as the next digit of the answer. 
Result so far: 382.0
Subtract 108 from 134 to get 26.
Fetch the next digit (3) from the dividend, attach it to 26 and continue: 263 / 54

Let's proceed to step 6:
263 divided by 54 is 4 with a remainder of 47.
The next digit of our result is 4. 
Result so far: 3824.0
Subtracting 216 from 263 leaves us with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Advancing to step 7:
470 divided by 54 is 8 with a remainder of 38.
The next digit of our result is 8. 
Result so far: 3824.8
The remainder is 38 after subtracting 432 from 470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Moving on to step 8:
54 can be fit into 380 7 times, resulting in a remainder of 2.
The next digit of our result is 7. 
Result so far: 3824.87
If we take 378 away from 380, 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 9:
54 can be fit into 20 0 times, resulting in a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 3824.87
If we subtract 0 from 20, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 10:
When dividing 200 by 54, we get 3 with a remainder of 38.
Write down 3 as next digit of the result. 
Result so far: 3824.8703
Subtracting 162 from 200 leaves us with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Going ahead to step 11:
54 can be fit into 380 7 times, resulting in a remainder of 2.
Put 7 as the next digit of the answer. 
Result so far: 3824.87037
Subtract 378 from 380 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 12:
20 divided by 54 is 0 with a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 3824.87037
The remainder is 20 after subtracting 0 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 13:
The number 54 fits into 200 3 times, leaving a remainder of 38.
Record the quotient 3 as the next digit in the result. 
Result so far: 3824.8703703
Deduct 162 from 200 and we're left with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Advancing to step 14:
380 divided by 54 is 7 with a remainder of 2.
Record the quotient 7 as the next digit in the result. 
Result so far: 3824.87037037
If we take 378 away from 380, 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.

The final result is 3824.87037037 with a remainder of 2e-09.