We look at the division of 51043974 by 54 
We want to figure out the number of times 51043974 can be divided by 54.

Step 1:
54 goes into 5 0 times with a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Include the next digit (1) from the dividend after 5, then repeat: 51 / 54

On to step 2:
When dividing 51 by 54, we get 0 with a remainder of 51.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 51 to get 51.
Take the next digit (0) from the dividend and append it to 51, then repeat: 510 / 54

Let's proceed to step 3:
If we divide 510 by 54, we get 9 and a remainder of 24.
The next digit of our result is 9. 
Result so far: 9.0
Subtracting 486 from 510 leaves us with 24.
Grab the next digit (4) from the dividend, add it to 24, then carry on: 244 / 54

Going ahead to step 4:
54 can be fit into 244 4 times, resulting in a remainder of 28.
Record the quotient 4 as the next digit in the result. 
Result so far: 94.0
The remainder is 28 after subtracting 216 from 244.
Include the next digit (3) from the dividend after 28, then repeat: 283 / 54

Step 5:
54 can be fit into 283 5 times, resulting in a remainder of 13.
Use 5 as the next digit of our solution. 
Result so far: 945.0
Subtracting 270 from 283 leaves us with 13.
Fetch the next digit (9) from the dividend, attach it to 13 and continue: 139 / 54

Moving on to step 6:
When dividing 139 by 54, we get 2 with a remainder of 31.
The number 2 becomes the next digit in our result. 
Result so far: 9452.0
Subtracting 108 from 139 leaves us with 31.
Fetch the next digit (7) from the dividend, attach it to 31 and continue: 317 / 54

Moving on to step 7:
When dividing 317 by 54, we get 5 with a remainder of 47.
The number 5 becomes the next digit in our result. 
Result so far: 94525.0
The remainder is 47 after subtracting 270 from 317.
Append the next digit (4) from the dividend to 47 and continue with: 474 / 54

Let's proceed to step 8:
54 can be fit into 474 8 times, resulting in a remainder of 42.
The next digit of our result is 8. 
Result so far: 945258.0
Deduct 432 from 474 and we're left 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.

Going ahead to step 9:
When dividing 420 by 54, we get 7 with a remainder of 42.
Use 7 as the next digit of our solution. 
Result so far: 945258.7
If we take 378 away from 420, we end up 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.

Step 10:
54 can be fit into 420 7 times, resulting in a remainder of 42.
The next digit of our result is 7. 
Result so far: 945258.77
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.

The quotient of the division is 945258.77, and the remainder is 0.042.