161707 ÷ 54 
Our goal is to divide 161707 by 54.

Let's proceed to step 1:
The number 54 fits into 1 0 times, leaving a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Include the next digit (6) from the dividend after 1, then repeat: 16 / 54

Let's proceed to step 2:
54 goes into 16 0 times with a remainder of 16.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 16, we get 16.
Append the next digit (1) from the dividend to 16 and continue with: 161 / 54

Going ahead to step 3:
When dividing 161 by 54, we get 2 with a remainder of 53.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 108 from 161 and we're left with 53.
Grab the next digit (7) from the dividend, add it to 53, then carry on: 537 / 54

Step 4:
54 goes into 537 9 times with a remainder of 51.
Put 9 as the next digit of the answer. 
Result so far: 29.0
Subtracting 486 from 537 leaves us with 51.
Bring next digit (0) of the dividend behind the 51 and repeat the process: 510 / 54

Step 5:
54 can be fit into 510 9 times, resulting in a remainder of 24.
The next digit of our result is 9. 
Result so far: 299.0
If we take 486 away from 510, we end up with 24.
Fetch the next digit (7) from the dividend, attach it to 24 and continue: 247 / 54

Going ahead to step 6:
When dividing 247 by 54, we get 4 with a remainder of 31.
The next digit of our result is 4. 
Result so far: 2994.0
Subtract 216 from 247 to get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Moving on to step 7:
If we divide 310 by 54, we get 5 and a remainder of 40.
The next digit of our result is 5. 
Result so far: 2994.5
If we take 270 away from 310, we end up 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.

Let's proceed to step 8:
If we divide 400 by 54, we get 7 and a remainder of 22.
Put 7 as the next digit of the answer. 
Result so far: 2994.57
Subtracting 378 from 400 leaves us 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.

Advancing to step 9:
When dividing 220 by 54, we get 4 with a remainder of 4.
Use 4 as the next digit of our solution. 
Result so far: 2994.574
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.

Going ahead to step 10:
When dividing 40 by 54, we get 0 with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 2994.574
If we take 0 away from 40, we end up 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.

Let's proceed to step 11:
54 goes into 400 7 times with a remainder of 22.
The number 7 becomes the next digit in our result. 
Result so far: 2994.57407
Deduct 378 from 400 and we're left 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.

Advancing to step 12:
If we divide 220 by 54, we get 4 and a remainder of 4.
Put 4 as the next digit of the answer. 
Result so far: 2994.574074
If we subtract 216 from 220, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 13:
54 goes into 40 0 times with a remainder of 40.
The next digit of our result is 0. 
Result so far: 2994.574074
If we take 0 away from 40, we end up 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.

Step 14:
400 divided by 54 is 7 with a remainder of 22.
Record the quotient 7 as the next digit in the result. 
Result so far: 2994.57407407
Subtract 378 from 400 to 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.

After the division, we end up with 2994.57407407 and a remainder of 2.2e-08.