299040 ÷ 54 
We want to figure out the number of times 299040 can be divided by 54.

Going ahead to step 1:
If we divide 2 by 54, we get 0 and a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Fetch the next digit (9) from the dividend, attach it to 2 and continue: 29 / 54

Step 2:
If we divide 29 by 54, we get 0 and a remainder of 29.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 29, we get 29.
Take the next digit (9) from the dividend and append it to 29, then repeat: 299 / 54

Moving on to step 3:
54 goes into 299 5 times with a remainder of 29.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Subtracting 270 from 299 leaves us with 29.
Bring next digit (0) of the dividend behind the 29 and repeat the process: 290 / 54

Step 4:
290 divided by 54 is 5 with a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 55.0
Subtract 270 from 290 to get 20.
Take the next digit (4) from the dividend and append it to 20, then repeat: 204 / 54

Going ahead to step 5:
If we divide 204 by 54, we get 3 and a remainder of 42.
Use 3 as the next digit of our solution. 
Result so far: 553.0
If we subtract 162 from 204, we get 42.
Fetch the next digit (0) from the dividend, attach it to 42 and continue: 420 / 54

Let's proceed to step 6:
54 goes into 420 7 times with a remainder of 42.
Write down 7 as next digit of the result. 
Result so far: 5537.0
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.

Advancing to step 7:
54 can be fit into 420 7 times, resulting in a remainder of 42.
Use 7 as the next digit of our solution. 
Result so far: 5537.7
The remainder is 42 after subtracting 378 from 420.
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 8:
420 divided by 54 is 7 with a remainder of 42.
Record the quotient 7 as the next digit in the result. 
Result so far: 5537.77
Subtracting 378 from 420 leaves us 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.

The final outcome is 5537.77, with a leftover of 0.042.