399492 ÷ 54 
Let's see how many times 54 fits into 399492.

Step 1:
54 can be fit into 3 0 times, resulting in a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 3 and we're left with 3.
Append the next digit (9) from the dividend to 3 and continue with: 39 / 54

Going ahead to step 2:
54 goes into 39 0 times with a remainder of 39.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 39, we end up with 39.
Take the next digit (9) from the dividend and append it to 39, then repeat: 399 / 54

Step 3:
When dividing 399 by 54, we get 7 with a remainder of 21.
Write down 7 as next digit of the result. 
Result so far: 7.0
Deduct 378 from 399 and we're left with 21.
Fetch the next digit (4) from the dividend, attach it to 21 and continue: 214 / 54

On to step 4:
If we divide 214 by 54, we get 3 and a remainder of 52.
Record the quotient 3 as the next digit in the result. 
Result so far: 73.0
Subtracting 162 from 214 leaves us with 52.
Bring next digit (9) of the dividend behind the 52 and repeat the process: 529 / 54

Let's proceed to step 5:
529 divided by 54 is 9 with a remainder of 43.
The number 9 becomes the next digit in our result. 
Result so far: 739.0
Subtract 486 from 529 to get 43.
Grab the next digit (2) from the dividend, add it to 43, then carry on: 432 / 54

Step 6:
The number 54 fits into 432 8 times, leaving a remainder of 0.
Use 8 as the next digit of our solution. 
Result so far: 7398.0
The remainder is 0 after subtracting 432 from 432.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 7:
If we divide 0 by 54, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 7398.0
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 8:
54 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 7398.0
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 outcome is 7398.0, with a leftover of 0.0.