We divide 164013 by 54
Our goal is to divide 164013 by 54.

Advancing to step 1:
1 divided by 54 is 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Take the next digit (6) from the dividend and append it to 1, then repeat: 16 / 54

Let's proceed to step 2:
16 divided by 54 is 0 with a remainder of 16.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 16 leaves us with 16.
Take the next digit (4) from the dividend and append it to 16, then repeat: 164 / 54

Let's proceed to step 3:
54 goes into 164 3 times with a remainder of 2.
The next digit of our result is 3. 
Result so far: 3.0
If we subtract 162 from 164, we get 2.
Append the next digit (0) from the dividend to 2 and continue with: 20 / 54

Advancing to step 4:
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: 30.0
Deduct 0 from 20 and we're left with 20.
Append the next digit (1) from the dividend to 20 and continue with: 201 / 54

Going ahead to step 5:
54 goes into 201 3 times with a remainder of 39.
Use 3 as the next digit of our solution. 
Result so far: 303.0
If we subtract 162 from 201, we get 39.
Grab the next digit (3) from the dividend, add it to 39, then carry on: 393 / 54

Step 6:
The number 54 fits into 393 7 times, leaving a remainder of 15.
Write down 7 as next digit of the result. 
Result so far: 3037.0
Subtract 378 from 393 to get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Moving on to step 7:
150 divided by 54 is 2 with a remainder of 42.
The number 2 becomes the next digit in our result. 
Result so far: 3037.2
If we take 108 away from 150, we end up 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.

Going ahead to step 8:
54 goes into 420 7 times with a remainder of 42.
The number 7 becomes the next digit in our result. 
Result so far: 3037.27
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.

Let's proceed to step 9:
54 goes into 420 7 times with a remainder of 42.
Record the quotient 7 as the next digit in the result. 
Result so far: 3037.277
Subtract 378 from 420 to 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.

The final result is 3037.277 with a remainder of 0.0042.