130371 ÷ 54 
We want to figure out the number of times 130371 can be divided by 54.

Moving on to step 1:
54 goes into 1 0 times with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Append the next digit (3) from the dividend to 1 and continue with: 13 / 54

Advancing to step 2:
54 can be fit into 13 0 times, resulting in a remainder of 13.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 13, we get 13.
Append the next digit (0) from the dividend to 13 and continue with: 130 / 54

Step 3:
The number 54 fits into 130 2 times, leaving a remainder of 22.
Use 2 as the next digit of our solution. 
Result so far: 2.0
The remainder is 22 after subtracting 108 from 130.
Fetch the next digit (3) from the dividend, attach it to 22 and continue: 223 / 54

On to step 4:
54 can be fit into 223 4 times, resulting in a remainder of 7.
The next digit of our result is 4. 
Result so far: 24.0
Subtracting 216 from 223 leaves us with 7.
Bring next digit (7) of the dividend behind the 7 and repeat the process: 77 / 54

Moving on to step 5:
77 divided by 54 is 1 with a remainder of 23.
Use 1 as the next digit of our solution. 
Result so far: 241.0
Subtracting 54 from 77 leaves us with 23.
Include the next digit (1) from the dividend after 23, then repeat: 231 / 54

Step 6:
231 divided by 54 is 4 with a remainder of 15.
Record the quotient 4 as the next digit in the result. 
Result so far: 2414.0
If we subtract 216 from 231, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Advancing to step 7:
If we divide 150 by 54, we get 2 and a remainder of 42.
Write down 2 as next digit of the result. 
Result so far: 2414.2
If we subtract 108 from 150, we get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Let's proceed to step 8:
54 goes into 420 7 times with a remainder of 42.
The number 7 becomes the next digit in our result. 
Result so far: 2414.27
Subtracting 378 from 420 leaves us 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.

Advancing to 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: 2414.277
Subtract 378 from 420 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Our division results in 2414.277 with a remaining 0.0042.