204285 ÷ 54 
Let's see how many times 54 fits into 204285.

Step 1:
The number 54 fits into 2 0 times, leaving a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Take the next digit (0) from the dividend and append it to 2, then repeat: 20 / 54

Moving on to step 2:
54 can be fit into 20 0 times, resulting in a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 20 leaves us with 20.
Include the next digit (4) from the dividend after 20, then repeat: 204 / 54

Step 3:
If we divide 204 by 54, we get 3 and a remainder of 42.
The next digit of our result is 3. 
Result so far: 3.0
The remainder is 42 after subtracting 162 from 204.
Take the next digit (2) from the dividend and append it to 42, then repeat: 422 / 54

Step 4:
422 divided by 54 is 7 with a remainder of 44.
Use 7 as the next digit of our solution. 
Result so far: 37.0
If we take 378 away from 422, we end up with 44.
Grab the next digit (8) from the dividend, add it to 44, then carry on: 448 / 54

Going ahead to step 5:
54 goes into 448 8 times with a remainder of 16.
Use 8 as the next digit of our solution. 
Result so far: 378.0
If we subtract 432 from 448, we get 16.
Grab the next digit (5) from the dividend, add it to 16, then carry on: 165 / 54

Let's proceed to step 6:
165 divided by 54 is 3 with a remainder of 3.
Write down 3 as next digit of the result. 
Result so far: 3783.0
If we take 162 away from 165, we end up with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 7:
The number 54 fits into 30 0 times, leaving a remainder of 30.
The next digit of our result is 0. 
Result so far: 3783.0
The remainder is 30 after subtracting 0 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 8:
When dividing 300 by 54, we get 5 with a remainder of 30.
The number 5 becomes the next digit in our result. 
Result so far: 3783.05
Subtract 270 from 300 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 9:
54 goes into 300 5 times with a remainder of 30.
Put 5 as the next digit of the answer. 
Result so far: 3783.055
If we take 270 away from 300, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

The quotient of the division is 3783.055, and the remainder is 0.003.