971324 ÷ 54 
We're looking to find how many times 54 goes into 971324.

Step 1:
9 divided by 54 is 0 with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 54

Let's proceed to step 2:
54 goes into 97 1 times with a remainder of 43.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 54 away from 97, we end up with 43.
Grab the next digit (1) from the dividend, add it to 43, then carry on: 431 / 54

Moving on to step 3:
54 can be fit into 431 7 times, resulting in a remainder of 53.
Put 7 as the next digit of the answer. 
Result so far: 17.0
Subtracting 378 from 431 leaves us with 53.
Include the next digit (3) from the dividend after 53, then repeat: 533 / 54

On to step 4:
533 divided by 54 is 9 with a remainder of 47.
Write down 9 as next digit of the result. 
Result so far: 179.0
If we take 486 away from 533, we end up with 47.
Fetch the next digit (2) from the dividend, attach it to 47 and continue: 472 / 54

On to step 5:
54 goes into 472 8 times with a remainder of 40.
Write down 8 as next digit of the result. 
Result so far: 1798.0
Subtracting 432 from 472 leaves us with 40.
Grab the next digit (4) from the dividend, add it to 40, then carry on: 404 / 54

On to step 6:
54 can be fit into 404 7 times, resulting in a remainder of 26.
Use 7 as the next digit of our solution. 
Result so far: 17987.0
Deduct 378 from 404 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

On to step 7:
260 divided by 54 is 4 with a remainder of 44.
Put 4 as the next digit of the answer. 
Result so far: 17987.4
If we subtract 216 from 260, we get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Advancing to step 8:
54 can be fit into 440 8 times, resulting in a remainder of 8.
Record the quotient 8 as the next digit in the result. 
Result so far: 17987.48
Subtract 432 from 440 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 9:
54 goes into 80 1 times with a remainder of 26.
Record the quotient 1 as the next digit in the result. 
Result so far: 17987.481
Subtract 54 from 80 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 10:
The number 54 fits into 260 4 times, leaving a remainder of 44.
Use 4 as the next digit of our solution. 
Result so far: 17987.4814
Subtract 216 from 260 to get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Moving on to step 11:
54 can be fit into 440 8 times, resulting in a remainder of 8.
Record the quotient 8 as the next digit in the result. 
Result so far: 17987.48148
The remainder is 8 after subtracting 432 from 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 12:
If we divide 80 by 54, we get 1 and a remainder of 26.
The next digit of our result is 1. 
Result so far: 17987.481481
Subtracting 54 from 80 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 13:
54 can be fit into 260 4 times, resulting in a remainder of 44.
The number 4 becomes the next digit in our result. 
Result so far: 17987.4814814
Deduct 216 from 260 and we're left with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Moving on to step 14:
54 goes into 440 8 times with a remainder of 8.
Put 8 as the next digit of the answer. 
Result so far: 17987.48148148
Subtract 432 from 440 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

After the division, we end up with 17987.48148148 and a remainder of 8e-09.