189702 ÷ 54 
Our goal is to divide 189702 by 54.

Moving on to step 1:
1 divided by 54 is 0 with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Append the next digit (8) from the dividend to 1 and continue with: 18 / 54

Advancing to step 2:
54 goes into 18 0 times with a remainder of 18.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 18 leaves us with 18.
Grab the next digit (9) from the dividend, add it to 18, then carry on: 189 / 54

Going ahead to step 3:
189 divided by 54 is 3 with a remainder of 27.
The next digit of our result is 3. 
Result so far: 3.0
If we subtract 162 from 189, we get 27.
Grab the next digit (7) from the dividend, add it to 27, then carry on: 277 / 54

Going ahead to step 4:
54 goes into 277 5 times with a remainder of 7.
The number 5 becomes the next digit in our result. 
Result so far: 35.0
Subtracting 270 from 277 leaves us with 7.
Fetch the next digit (0) from the dividend, attach it to 7 and continue: 70 / 54

Moving on to step 5:
If we divide 70 by 54, we get 1 and a remainder of 16.
The number 1 becomes the next digit in our result. 
Result so far: 351.0
Subtract 54 from 70 to get 16.
Grab the next digit (2) from the dividend, add it to 16, then carry on: 162 / 54

On to step 6:
When dividing 162 by 54, we get 3 with a remainder of 0.
Put 3 as the next digit of the answer. 
Result so far: 3513.0
Deduct 162 from 162 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 7:
54 goes into 0 0 times with a remainder of 0.
The next digit of our result is 0. 
Result so far: 3513.0
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 8:
When dividing 0 by 54, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 3513.0
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 3513.0 with a remainder of 0.0.