28376 ÷ 54 
Our goal is to divide 28376 by 54.

On to step 1:
If we divide 2 by 54, we get 0 and a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Fetch the next digit (8) from the dividend, attach it to 2 and continue: 28 / 54

Step 2:
When dividing 28 by 54, we get 0 with a remainder of 28.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 28 and we're left with 28.
Fetch the next digit (3) from the dividend, attach it to 28 and continue: 283 / 54

Step 3:
283 divided by 54 is 5 with a remainder of 13.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Subtracting 270 from 283 leaves us with 13.
Fetch the next digit (7) from the dividend, attach it to 13 and continue: 137 / 54

Going ahead to step 4:
When dividing 137 by 54, we get 2 with a remainder of 29.
The number 2 becomes the next digit in our result. 
Result so far: 52.0
If we take 108 away from 137, we end up with 29.
Append the next digit (6) from the dividend to 29 and continue with: 296 / 54

Moving on to step 5:
If we divide 296 by 54, we get 5 and a remainder of 26.
The number 5 becomes the next digit in our result. 
Result so far: 525.0
The remainder is 26 after subtracting 270 from 296.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 6:
If we divide 260 by 54, we get 4 and a remainder of 44.
The next digit of our result is 4. 
Result so far: 525.4
The remainder is 44 after subtracting 216 from 260.
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 7:
54 can be fit into 440 8 times, resulting in a remainder of 8.
Write down 8 as next digit of the result. 
Result so far: 525.48
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.

Going ahead to step 8:
When dividing 80 by 54, we get 1 with a remainder of 26.
Write down 1 as next digit of the result. 
Result so far: 525.481
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.

On to step 9:
54 goes into 260 4 times with a remainder of 44.
Write down 4 as next digit of the result. 
Result so far: 525.4814
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.

Advancing to step 10:
54 goes into 440 8 times with a remainder of 8.
The number 8 becomes the next digit in our result. 
Result so far: 525.48148
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.

Moving on to step 11:
54 goes into 80 1 times with a remainder of 26.
The next digit of our result is 1. 
Result so far: 525.481481
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.

Let's proceed to step 12:
54 can be fit into 260 4 times, resulting in a remainder of 44.
Use 4 as the next digit of our solution. 
Result so far: 525.4814814
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.

Advancing to step 13:
If we divide 440 by 54, we get 8 and a remainder of 8.
The next digit of our result is 8. 
Result so far: 525.48148148
If we take 432 away from 440, we end up 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.

The final result is 525.48148148 with a remainder of 8e-09.