54861 ÷ 7 = 7837 R2
Let's divide 54861 by 7.

Step 1:
7 goes into 5 0 times with a remainder of 5.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 5 to get 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 7

Step 2:
7 goes into 54 7 times with a remainder of 5.
Write down 7 as next digit of of the result. 
Result so far: 7
Subtract 49 from 54 to get 5.
Bring next digit (8) of the dividend behind the 5 and repeat the process: 58 / 7

Step 3:
7 goes into 58 8 times with a remainder of 2.
Write down 8 as next digit of of the result. 
Result so far: 78
Subtract 56 from 58 to get 2.
Bring next digit (6) of the dividend behind the 2 and repeat the process: 26 / 7

Step 4:
7 goes into 26 3 times with a remainder of 5.
Write down 3 as next digit of of the result. 
Result so far: 783
Subtract 21 from 26 to get 5.
Bring next digit (1) of the dividend behind the 5 and repeat the process: 51 / 7

Step 5:
7 goes into 51 7 times with a remainder of 2.
Write down 7 as next digit of of the result. 
Result so far: 7837
Subtract 49 from 51 to get 2.

The final result is 7837 with a remainder of 2.