185138 divided by 54 
Our goal is to divide 185138 by 54.

Let's proceed to step 1:
If we divide 1 by 54, we get 0 and a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Include the next digit (8) from the dividend after 1, then repeat: 18 / 54

Let's proceed to step 2:
54 goes into 18 0 times with a remainder of 18.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 18, we get 18.
Include the next digit (5) from the dividend after 18, then repeat: 185 / 54

Moving on to step 3:
54 goes into 185 3 times with a remainder of 23.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
If we subtract 162 from 185, we get 23.
Grab the next digit (1) from the dividend, add it to 23, then carry on: 231 / 54

Let's proceed to step 4:
The number 54 fits into 231 4 times, leaving a remainder of 15.
The next digit of our result is 4. 
Result so far: 34.0
If we subtract 216 from 231, we get 15.
Grab the next digit (3) from the dividend, add it to 15, then carry on: 153 / 54

Let's proceed to step 5:
If we divide 153 by 54, we get 2 and a remainder of 45.
Put 2 as the next digit of the answer. 
Result so far: 342.0
If we subtract 108 from 153, we get 45.
Take the next digit (8) from the dividend and append it to 45, then repeat: 458 / 54

Let's proceed to step 6:
54 can be fit into 458 8 times, resulting in a remainder of 26.
Put 8 as the next digit of the answer. 
Result so far: 3428.0
If we take 432 away from 458, we end up 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.

Moving on to step 7:
260 divided by 54 is 4 with a remainder of 44.
Write down 4 as next digit of the result. 
Result so far: 3428.4
If we take 216 away from 260, we end up 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.

Going ahead to step 8:
If we divide 440 by 54, we get 8 and a remainder of 8.
Use 8 as the next digit of our solution. 
Result so far: 3428.48
Deduct 432 from 440 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 9:
The number 54 fits into 80 1 times, leaving a remainder of 26.
The number 1 becomes the next digit in our result. 
Result so far: 3428.481
If we subtract 54 from 80, we 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.

Moving on to step 10:
54 goes into 260 4 times with a remainder of 44.
The next digit of our result is 4. 
Result so far: 3428.4814
Subtracting 216 from 260 leaves us 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.

On to step 11:
If we divide 440 by 54, we get 8 and a remainder of 8.
Write down 8 as next digit of the result. 
Result so far: 3428.48148
Subtracting 432 from 440 leaves us with 8.
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:
80 divided by 54 is 1 with a remainder of 26.
Write down 1 as next digit of the result. 
Result so far: 3428.481481
Deduct 54 from 80 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 13:
If we divide 260 by 54, we get 4 and a remainder of 44.
Write down 4 as next digit of the result. 
Result so far: 3428.4814814
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.

Let's proceed to step 14:
54 goes into 440 8 times with a remainder of 8.
The next digit of our result is 8. 
Result so far: 3428.48148148
Subtracting 432 from 440 leaves us with 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 3428.48148148 and a remainder of 8e-09.