We're dividing 318561 by 54 
We want to figure out the number of times 318561 can be divided by 54.

Advancing to step 1:
If we divide 3 by 54, we get 0 and a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Append the next digit (1) from the dividend to 3 and continue with: 31 / 54

Let's proceed to step 2:
The number 54 fits into 31 0 times, leaving a remainder of 31.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 31, we end up with 31.
Grab the next digit (8) from the dividend, add it to 31, then carry on: 318 / 54

Advancing to step 3:
When dividing 318 by 54, we get 5 with a remainder of 48.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
The remainder is 48 after subtracting 270 from 318.
Append the next digit (5) from the dividend to 48 and continue with: 485 / 54

Step 4:
54 can be fit into 485 8 times, resulting in a remainder of 53.
The next digit of our result is 8. 
Result so far: 58.0
Subtract 432 from 485 to get 53.
Fetch the next digit (6) from the dividend, attach it to 53 and continue: 536 / 54

Step 5:
When dividing 536 by 54, we get 9 with a remainder of 50.
The number 9 becomes the next digit in our result. 
Result so far: 589.0
The remainder is 50 after subtracting 486 from 536.
Append the next digit (1) from the dividend to 50 and continue with: 501 / 54

On to step 6:
54 can be fit into 501 9 times, resulting in a remainder of 15.
Record the quotient 9 as the next digit in the result. 
Result so far: 5899.0
The remainder is 15 after subtracting 486 from 501.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Step 7:
54 goes into 150 2 times with a remainder of 42.
The next digit of our result is 2. 
Result so far: 5899.2
If we take 108 away from 150, we end up 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.

Moving on to step 8:
420 divided by 54 is 7 with a remainder of 42.
The next digit of our result is 7. 
Result so far: 5899.27
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.

Step 9:
If we divide 420 by 54, we get 7 and a remainder of 42.
The next digit of our result is 7. 
Result so far: 5899.277
If we take 378 away from 420, we end up 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 5899.277, with a leftover of 0.0042.