We're dividing 148720 by 54 
We want to figure out the number of times 148720 can be divided by 54.

Let's proceed to step 1:
54 goes into 1 0 times with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Include the next digit (4) from the dividend after 1, then repeat: 14 / 54

Going ahead to step 2:
If we divide 14 by 54, we get 0 and a remainder of 14.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 14 after subtracting 0 from 14.
Append the next digit (8) from the dividend to 14 and continue with: 148 / 54

Advancing to step 3:
54 can be fit into 148 2 times, resulting in a remainder of 40.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we subtract 108 from 148, we get 40.
Take the next digit (7) from the dividend and append it to 40, then repeat: 407 / 54

Moving on to step 4:
When dividing 407 by 54, we get 7 with a remainder of 29.
Write down 7 as next digit of the result. 
Result so far: 27.0
If we subtract 378 from 407, we get 29.
Bring next digit (2) of the dividend behind the 29 and repeat the process: 292 / 54

Let's proceed to step 5:
The number 54 fits into 292 5 times, leaving a remainder of 22.
Record the quotient 5 as the next digit in the result. 
Result so far: 275.0
If we take 270 away from 292, we end up with 22.
Include the next digit (0) from the dividend after 22, then repeat: 220 / 54

Moving on to step 6:
54 can be fit into 220 4 times, resulting in a remainder of 4.
The next digit of our result is 4. 
Result so far: 2754.0
Deduct 216 from 220 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 7:
The number 54 fits into 40 0 times, leaving a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 2754.0
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 8:
The number 54 fits into 400 7 times, leaving a remainder of 22.
The next digit of our result is 7. 
Result so far: 2754.07
Subtract 378 from 400 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 9:
When dividing 220 by 54, we get 4 with a remainder of 4.
The next digit of our result is 4. 
Result so far: 2754.074
Subtract 216 from 220 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 10:
54 can be fit into 40 0 times, resulting in a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 2754.074
If we take 0 away from 40, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 11:
400 divided by 54 is 7 with a remainder of 22.
Record the quotient 7 as the next digit in the result. 
Result so far: 2754.07407
Subtract 378 from 400 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 12:
The number 54 fits into 220 4 times, leaving a remainder of 4.
Put 4 as the next digit of the answer. 
Result so far: 2754.074074
Subtract 216 from 220 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 13:
If we divide 40 by 54, we get 0 and a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 2754.074074
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 14:
The number 54 fits into 400 7 times, leaving a remainder of 22.
The number 7 becomes the next digit in our result. 
Result so far: 2754.07407407
Deduct 378 from 400 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

In conclusion, the division gives 2754.07407407 with a balance of 2.2e-08.