Let's divide 132772 by 54
We want to divide 132772 by 54.

Moving on to step 1:
54 goes into 1 0 times with a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Fetch the next digit (3) from the dividend, attach it to 1 and continue: 13 / 54

Going ahead to step 2:
If we divide 13 by 54, we get 0 and a remainder of 13.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 13 leaves us with 13.
Append the next digit (2) from the dividend to 13 and continue with: 132 / 54

Moving on to step 3:
The number 54 fits into 132 2 times, leaving a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtracting 108 from 132 leaves us with 24.
Grab the next digit (7) from the dividend, add it to 24, then carry on: 247 / 54

Advancing to step 4:
The number 54 fits into 247 4 times, leaving a remainder of 31.
Write down 4 as next digit of the result. 
Result so far: 24.0
Deduct 216 from 247 and we're left with 31.
Take the next digit (7) from the dividend and append it to 31, then repeat: 317 / 54

On to step 5:
When dividing 317 by 54, we get 5 with a remainder of 47.
The number 5 becomes the next digit in our result. 
Result so far: 245.0
Subtract 270 from 317 to get 47.
Take the next digit (2) from the dividend and append it to 47, then repeat: 472 / 54

Let's proceed to step 6:
472 divided by 54 is 8 with a remainder of 40.
The next digit of our result is 8. 
Result so far: 2458.0
If we subtract 432 from 472, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 7:
400 divided by 54 is 7 with a remainder of 22.
The next digit of our result is 7. 
Result so far: 2458.7
The remainder is 22 after subtracting 378 from 400.
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 8:
220 divided by 54 is 4 with a remainder of 4.
Write down 4 as next digit of the result. 
Result so far: 2458.74
If we take 216 away from 220, we end up 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.

Let's proceed to step 9:
When dividing 40 by 54, we get 0 with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 2458.74
Subtract 0 from 40 to get 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 10:
When dividing 400 by 54, we get 7 with a remainder of 22.
Write down 7 as next digit of the result. 
Result so far: 2458.7407
If we take 378 away from 400, we end up 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.

Moving on to step 11:
220 divided by 54 is 4 with a remainder of 4.
The number 4 becomes the next digit in our result. 
Result so far: 2458.74074
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.

Moving on to step 12:
54 can be fit into 40 0 times, resulting in a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 2458.74074
Deduct 0 from 40 and we're left 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.

On to step 13:
54 goes into 400 7 times with a remainder of 22.
Use 7 as the next digit of our solution. 
Result so far: 2458.7407407
If we subtract 378 from 400, we 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 14:
54 can be fit into 220 4 times, resulting in a remainder of 4.
Record the quotient 4 as the next digit in the result. 
Result so far: 2458.74074074
The remainder is 4 after subtracting 216 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

After the division, we end up with 2458.74074074 and a remainder of 4e-09.