We look at the division of 971920 by 54 
We want to figure out the number of times 971920 can be divided by 54.

Advancing to step 1:
54 goes into 9 0 times with a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 54

Advancing to step 2:
The number 54 fits into 97 1 times, leaving a remainder of 43.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 54 from 97 to get 43.
Include the next digit (1) from the dividend after 43, then repeat: 431 / 54

Going ahead to step 3:
When dividing 431 by 54, we get 7 with a remainder of 53.
The next digit of our result is 7. 
Result so far: 17.0
Subtracting 378 from 431 leaves us with 53.
Take the next digit (9) from the dividend and append it to 53, then repeat: 539 / 54

Step 4:
54 can be fit into 539 9 times, resulting in a remainder of 53.
The number 9 becomes the next digit in our result. 
Result so far: 179.0
If we subtract 486 from 539, we get 53.
Fetch the next digit (2) from the dividend, attach it to 53 and continue: 532 / 54

Moving on to step 5:
If we divide 532 by 54, we get 9 and a remainder of 46.
Use 9 as the next digit of our solution. 
Result so far: 1799.0
If we take 486 away from 532, we end up with 46.
Bring next digit (0) of the dividend behind the 46 and repeat the process: 460 / 54

Going ahead to step 6:
460 divided by 54 is 8 with a remainder of 28.
Use 8 as the next digit of our solution. 
Result so far: 17998.0
Subtract 432 from 460 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Advancing to step 7:
The number 54 fits into 280 5 times, leaving a remainder of 10.
The next digit of our result is 5. 
Result so far: 17998.5
Deduct 270 from 280 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
54 can be fit into 100 1 times, resulting in a remainder of 46.
Record the quotient 1 as the next digit in the result. 
Result so far: 17998.51
If we take 54 away from 100, we end up with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Let's proceed to step 9:
54 goes into 460 8 times with a remainder of 28.
Write down 8 as next digit of the result. 
Result so far: 17998.518
Deduct 432 from 460 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

On to step 10:
280 divided by 54 is 5 with a remainder of 10.
Use 5 as the next digit of our solution. 
Result so far: 17998.5185
Subtract 270 from 280 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 11:
If we divide 100 by 54, we get 1 and a remainder of 46.
The next digit of our result is 1. 
Result so far: 17998.51851
The remainder is 46 after subtracting 54 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Let's proceed to step 12:
54 can be fit into 460 8 times, resulting in a remainder of 28.
Record the quotient 8 as the next digit in the result. 
Result so far: 17998.518518
Deduct 432 from 460 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Going ahead to step 13:
280 divided by 54 is 5 with a remainder of 10.
Record the quotient 5 as the next digit in the result. 
Result so far: 17998.5185185
If we subtract 270 from 280, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 14:
The number 54 fits into 100 1 times, leaving a remainder of 46.
Record the quotient 1 as the next digit in the result. 
Result so far: 17998.51851851
If we take 54 away from 100, we end up with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

In conclusion, the division gives 17998.51851851 with a balance of 4.6e-08.