We're dividing 406217 by 54 
Our goal is to divide 406217 by 54.

Advancing to step 1:
54 can be fit into 4 0 times, resulting in a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 54

Moving on to step 2:
54 can be fit into 40 0 times, resulting in a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Append the next digit (6) from the dividend to 40 and continue with: 406 / 54

Step 3:
The number 54 fits into 406 7 times, leaving a remainder of 28.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
The remainder is 28 after subtracting 378 from 406.
Append the next digit (2) from the dividend to 28 and continue with: 282 / 54

Let's proceed to step 4:
282 divided by 54 is 5 with a remainder of 12.
The number 5 becomes the next digit in our result. 
Result so far: 75.0
Deduct 270 from 282 and we're left with 12.
Fetch the next digit (1) from the dividend, attach it to 12 and continue: 121 / 54

Going ahead to step 5:
If we divide 121 by 54, we get 2 and a remainder of 13.
Record the quotient 2 as the next digit in the result. 
Result so far: 752.0
If we take 108 away from 121, we end up with 13.
Include the next digit (7) from the dividend after 13, then repeat: 137 / 54

Moving on to step 6:
If we divide 137 by 54, we get 2 and a remainder of 29.
Use 2 as the next digit of our solution. 
Result so far: 7522.0
Deduct 108 from 137 and we're left with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Step 7:
54 goes into 290 5 times with a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 7522.5
The remainder is 20 after subtracting 270 from 290.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 8:
The number 54 fits into 200 3 times, leaving a remainder of 38.
Record the quotient 3 as the next digit in the result. 
Result so far: 7522.53
The remainder is 38 after subtracting 162 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Going ahead to step 9:
54 goes into 380 7 times with a remainder of 2.
The number 7 becomes the next digit in our result. 
Result so far: 7522.537
Deduct 378 from 380 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 10:
The number 54 fits into 20 0 times, leaving a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 7522.537
If we take 0 away from 20, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 11:
If we divide 200 by 54, we get 3 and a remainder of 38.
Put 3 as the next digit of the answer. 
Result so far: 7522.53703
Deduct 162 from 200 and we're left with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Moving on to step 12:
380 divided by 54 is 7 with a remainder of 2.
Write down 7 as next digit of the result. 
Result so far: 7522.537037
Subtract 378 from 380 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Moving on to step 13:
54 can be fit into 20 0 times, resulting in a remainder of 20.
The next digit of our result is 0. 
Result so far: 7522.537037
Deduct 0 from 20 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 14:
54 goes into 200 3 times with a remainder of 38.
Use 3 as the next digit of our solution. 
Result so far: 7522.53703703
Deduct 162 from 200 and we're left with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Our division results in 7522.53703703 with a remaining 3.8e-08.