We're dividing 973218 by 54 
We're looking to find how many times 54 goes into 973218.

Advancing to step 1:
9 divided by 54 is 0 with a remainder of 9.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Include the next digit (7) from the dividend after 9, then repeat: 97 / 54

Step 2:
97 divided by 54 is 1 with a remainder of 43.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 54 from 97 and we're left with 43.
Grab the next digit (3) from the dividend, add it to 43, then carry on: 433 / 54

Going ahead to step 3:
54 goes into 433 8 times with a remainder of 1.
The next digit of our result is 8. 
Result so far: 18.0
If we take 432 away from 433, we end up with 1.
Bring next digit (2) of the dividend behind the 1 and repeat the process: 12 / 54

Advancing to step 4:
The number 54 fits into 12 0 times, leaving a remainder of 12.
Record the quotient 0 as the next digit in the result. 
Result so far: 180.0
Deduct 0 from 12 and we're left with 12.
Include the next digit (1) from the dividend after 12, then repeat: 121 / 54

Let's proceed to step 5:
54 goes into 121 2 times with a remainder of 13.
The number 2 becomes the next digit in our result. 
Result so far: 1802.0
If we take 108 away from 121, we end up with 13.
Fetch the next digit (8) from the dividend, attach it to 13 and continue: 138 / 54

Going ahead to step 6:
138 divided by 54 is 2 with a remainder of 30.
Write down 2 as next digit of the result. 
Result so far: 18022.0
Deduct 108 from 138 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Step 7:
When dividing 300 by 54, we get 5 with a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 18022.5
The remainder is 30 after subtracting 270 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 8:
300 divided by 54 is 5 with a remainder of 30.
Put 5 as the next digit of the answer. 
Result so far: 18022.55
Subtract 270 from 300 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

The final outcome is 18022.55, with a leftover of 0.03.