We're dividing 400224 by 54 
Let's see how many times 54 fits into 400224.

Step 1:
If we divide 4 by 54, we get 0 and a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 54

Step 2:
When dividing 40 by 54, we get 0 with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 40 to get 40.
Bring next digit (0) of the dividend behind the 40 and repeat the process: 400 / 54

Let's proceed to step 3:
When dividing 400 by 54, we get 7 with a remainder of 22.
Put 7 as the next digit of the answer. 
Result so far: 7.0
Subtract 378 from 400 to get 22.
Bring next digit (2) of the dividend behind the 22 and repeat the process: 222 / 54

On to step 4:
54 can be fit into 222 4 times, resulting in a remainder of 6.
The number 4 becomes the next digit in our result. 
Result so far: 74.0
Deduct 216 from 222 and we're left with 6.
Take the next digit (2) from the dividend and append it to 6, then repeat: 62 / 54

Moving on to step 5:
54 can be fit into 62 1 times, resulting in a remainder of 8.
Record the quotient 1 as the next digit in the result. 
Result so far: 741.0
Subtract 54 from 62 to get 8.
Include the next digit (4) from the dividend after 8, then repeat: 84 / 54

Step 6:
54 goes into 84 1 times with a remainder of 30.
Record the quotient 1 as the next digit in the result. 
Result so far: 7411.0
Subtract 54 from 84 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.

Advancing to step 7:
The number 54 fits into 300 5 times, leaving a remainder of 30.
Record the quotient 5 as the next digit in the result. 
Result so far: 7411.5
Subtracting 270 from 300 leaves us 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.

Advancing to step 8:
The number 54 fits into 300 5 times, leaving a remainder of 30.
Write down 5 as next digit of the result. 
Result so far: 7411.55
If we take 270 away from 300, we end up 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.

In conclusion, the division gives 7411.55 with a balance of 0.03.