97983 divided by 54 
We want to figure out the number of times 97983 can be divided by 54.

Going ahead to step 1:
The number 54 fits into 9 0 times, leaving a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Grab the next digit (7) from the dividend, add it to 9, then carry on: 97 / 54

Advancing to step 2:
If we divide 97 by 54, we get 1 and a remainder of 43.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 54 from 97, we get 43.
Grab the next digit (9) from the dividend, add it to 43, then carry on: 439 / 54

Let's proceed to step 3:
When dividing 439 by 54, we get 8 with a remainder of 7.
The number 8 becomes the next digit in our result. 
Result so far: 18.0
Deduct 432 from 439 and we're left with 7.
Include the next digit (8) from the dividend after 7, then repeat: 78 / 54

Going ahead to step 4:
54 can be fit into 78 1 times, resulting in a remainder of 24.
Put 1 as the next digit of the answer. 
Result so far: 181.0
Subtracting 54 from 78 leaves us with 24.
Fetch the next digit (3) from the dividend, attach it to 24 and continue: 243 / 54

Advancing to step 5:
When dividing 243 by 54, we get 4 with a remainder of 27.
Put 4 as the next digit of the answer. 
Result so far: 1814.0
Subtracting 216 from 243 leaves us with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Moving on to step 6:
The number 54 fits into 270 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 1814.5
The remainder is 0 after subtracting 270 from 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 7:
The number 54 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1814.5
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 8:
The number 54 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1814.5
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 1814.5 with a balance of 0.0.