We divide 614481 by 54
We want to figure out the number of times 614481 can be divided by 54.

Advancing to step 1:
The number 54 fits into 6 0 times, leaving a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 54

Moving on to step 2:
54 can be fit into 61 1 times, resulting in a remainder of 7.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 54 from 61 and we're left with 7.
Fetch the next digit (4) from the dividend, attach it to 7 and continue: 74 / 54

Going ahead to step 3:
The number 54 fits into 74 1 times, leaving a remainder of 20.
Put 1 as the next digit of the answer. 
Result so far: 11.0
Subtract 54 from 74 to get 20.
Append the next digit (4) from the dividend to 20 and continue with: 204 / 54

Going ahead to step 4:
54 goes into 204 3 times with a remainder of 42.
Record the quotient 3 as the next digit in the result. 
Result so far: 113.0
The remainder is 42 after subtracting 162 from 204.
Append the next digit (8) from the dividend to 42 and continue with: 428 / 54

Step 5:
54 goes into 428 7 times with a remainder of 50.
Use 7 as the next digit of our solution. 
Result so far: 1137.0
If we take 378 away from 428, we end up with 50.
Bring next digit (1) of the dividend behind the 50 and repeat the process: 501 / 54

Step 6:
The number 54 fits into 501 9 times, leaving a remainder of 15.
Put 9 as the next digit of the answer. 
Result so far: 11379.0
The remainder is 15 after subtracting 486 from 501.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

On to step 7:
150 divided by 54 is 2 with a remainder of 42.
Record the quotient 2 as the next digit in the result. 
Result so far: 11379.2
If we subtract 108 from 150, we get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Let's proceed to step 8:
54 can be fit into 420 7 times, resulting in a remainder of 42.
Put 7 as the next digit of the answer. 
Result so far: 11379.27
Deduct 378 from 420 and we're left with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

On to step 9:
If we divide 420 by 54, we get 7 and a remainder of 42.
Put 7 as the next digit of the answer. 
Result so far: 11379.277
Subtracting 378 from 420 leaves us with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

The final result is 11379.277 with a remainder of 0.0042.