We're dividing 161349 by 54 
Let's see how many times 54 fits into 161349.

Step 1:
If we divide 1 by 54, we get 0 and a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 54

On to step 2:
54 goes into 16 0 times with a remainder of 16.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 16 leaves us with 16.
Append the next digit (1) from the dividend to 16 and continue with: 161 / 54

On to step 3:
When dividing 161 by 54, we get 2 with a remainder of 53.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 108 from 161 leaves us with 53.
Grab the next digit (3) from the dividend, add it to 53, then carry on: 533 / 54

Advancing to step 4:
When dividing 533 by 54, we get 9 with a remainder of 47.
Put 9 as the next digit of the answer. 
Result so far: 29.0
Subtract 486 from 533 to get 47.
Include the next digit (4) from the dividend after 47, then repeat: 474 / 54

Moving on to step 5:
54 goes into 474 8 times with a remainder of 42.
Use 8 as the next digit of our solution. 
Result so far: 298.0
Subtracting 432 from 474 leaves us with 42.
Include the next digit (9) from the dividend after 42, then repeat: 429 / 54

Advancing to step 6:
The number 54 fits into 429 7 times, leaving a remainder of 51.
The next digit of our result is 7. 
Result so far: 2987.0
If we take 378 away from 429, we end up with 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Let's proceed to step 7:
54 can be fit into 510 9 times, resulting in a remainder of 24.
Record the quotient 9 as the next digit in the result. 
Result so far: 2987.9
The remainder is 24 after subtracting 486 from 510.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 8:
When dividing 240 by 54, we get 4 with a remainder of 24.
Write down 4 as next digit of the result. 
Result so far: 2987.94
Deduct 216 from 240 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Going ahead to step 9:
If we divide 240 by 54, we get 4 and a remainder of 24.
Use 4 as the next digit of our solution. 
Result so far: 2987.944
Deduct 216 from 240 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

The final outcome is 2987.944, with a leftover of 0.0024.