We look at the division of 972939 by 54 
Let's see how many times 54 fits into 972939.

Moving on to step 1:
The number 54 fits into 9 0 times, leaving a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 54

Moving on to step 2:
When dividing 97 by 54, we get 1 with a remainder of 43.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 54 from 97 to get 43.
Bring next digit (2) of the dividend behind the 43 and repeat the process: 432 / 54

Let's proceed to step 3:
54 goes into 432 8 times with a remainder of 0.
The next digit of our result is 8. 
Result so far: 18.0
If we subtract 432 from 432, we get 0.
Take the next digit (9) from the dividend and append it to 0, then repeat: 9 / 54

Going ahead to step 4:
54 can be fit into 9 0 times, resulting in a remainder of 9.
The next digit of our result is 0. 
Result so far: 180.0
Subtracting 0 from 9 leaves us with 9.
Grab the next digit (3) from the dividend, add it to 9, then carry on: 93 / 54

Advancing to step 5:
The number 54 fits into 93 1 times, leaving a remainder of 39.
The next digit of our result is 1. 
Result so far: 1801.0
Subtract 54 from 93 to get 39.
Bring next digit (9) of the dividend behind the 39 and repeat the process: 399 / 54

Going ahead to step 6:
54 can be fit into 399 7 times, resulting in a remainder of 21.
Record the quotient 7 as the next digit in the result. 
Result so far: 18017.0
Subtracting 378 from 399 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Let's proceed to step 7:
210 divided by 54 is 3 with a remainder of 48.
Record the quotient 3 as the next digit in the result. 
Result so far: 18017.3
If we take 162 away from 210, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Step 8:
480 divided by 54 is 8 with a remainder of 48.
Use 8 as the next digit of our solution. 
Result so far: 18017.38
If we take 432 away from 480, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Going ahead to step 9:
480 divided by 54 is 8 with a remainder of 48.
Put 8 as the next digit of the answer. 
Result so far: 18017.388
If we take 432 away from 480, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

The final result is 18017.388 with a remainder of 0.0048.