We look at the division of 814932 by 54 
We want to divide 814932 by 54.

Let's proceed to step 1:
8 divided by 54 is 0 with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Fetch the next digit (1) from the dividend, attach it to 8 and continue: 81 / 54

Let's proceed to step 2:
The number 54 fits into 81 1 times, leaving a remainder of 27.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 54 from 81 leaves us with 27.
Bring next digit (4) of the dividend behind the 27 and repeat the process: 274 / 54

On to step 3:
When dividing 274 by 54, we get 5 with a remainder of 4.
The next digit of our result is 5. 
Result so far: 15.0
The remainder is 4 after subtracting 270 from 274.
Include the next digit (9) from the dividend after 4, then repeat: 49 / 54

Step 4:
If we divide 49 by 54, we get 0 and a remainder of 49.
Write down 0 as next digit of the result. 
Result so far: 150.0
If we subtract 0 from 49, we get 49.
Grab the next digit (3) from the dividend, add it to 49, then carry on: 493 / 54

Advancing to step 5:
When dividing 493 by 54, we get 9 with a remainder of 7.
Write down 9 as next digit of the result. 
Result so far: 1509.0
Subtract 486 from 493 to get 7.
Grab the next digit (2) from the dividend, add it to 7, then carry on: 72 / 54

On to step 6:
If we divide 72 by 54, we get 1 and a remainder of 18.
Record the quotient 1 as the next digit in the result. 
Result so far: 15091.0
If we subtract 54 from 72, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 7:
54 can be fit into 180 3 times, resulting in a remainder of 18.
Record the quotient 3 as the next digit in the result. 
Result so far: 15091.3
Deduct 162 from 180 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 8:
54 can be fit into 180 3 times, resulting in a remainder of 18.
The next digit of our result is 3. 
Result so far: 15091.33
Deduct 162 from 180 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

The quotient of the division is 15091.33, and the remainder is 0.018.