We're dividing 394267 by 54 
We want to figure out the number of times 394267 can be divided by 54.

Advancing to step 1:
3 divided by 54 is 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Include the next digit (9) from the dividend after 3, then repeat: 39 / 54

Advancing to step 2:
If we divide 39 by 54, we get 0 and a remainder of 39.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 39 to get 39.
Fetch the next digit (4) from the dividend, attach it to 39 and continue: 394 / 54

Moving on to step 3:
394 divided by 54 is 7 with a remainder of 16.
The next digit of our result is 7. 
Result so far: 7.0
Deduct 378 from 394 and we're left with 16.
Include the next digit (2) from the dividend after 16, then repeat: 162 / 54

Step 4:
54 goes into 162 3 times with a remainder of 0.
Write down 3 as next digit of the result. 
Result so far: 73.0
If we subtract 162 from 162, we get 0.
Take the next digit (6) from the dividend and append it to 0, then repeat: 6 / 54

Step 5:
When dividing 6 by 54, we get 0 with a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 730.0
If we subtract 0 from 6, we get 6.
Bring next digit (7) of the dividend behind the 6 and repeat the process: 67 / 54

Moving on to step 6:
The number 54 fits into 67 1 times, leaving a remainder of 13.
Record the quotient 1 as the next digit in the result. 
Result so far: 7301.0
The remainder is 13 after subtracting 54 from 67.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Going ahead to step 7:
54 can be fit into 130 2 times, resulting in a remainder of 22.
The number 2 becomes the next digit in our result. 
Result so far: 7301.2
If we subtract 108 from 130, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 8:
The number 54 fits into 220 4 times, leaving a remainder of 4.
Use 4 as the next digit of our solution. 
Result so far: 7301.24
If we subtract 216 from 220, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 9:
40 divided by 54 is 0 with a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 7301.24
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 10:
400 divided by 54 is 7 with a remainder of 22.
The number 7 becomes the next digit in our result. 
Result so far: 7301.2407
Deduct 378 from 400 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 11:
220 divided by 54 is 4 with a remainder of 4.
The next digit of our result is 4. 
Result so far: 7301.24074
Subtract 216 from 220 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 12:
The number 54 fits into 40 0 times, leaving a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 7301.24074
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 13:
54 can be fit into 400 7 times, resulting in a remainder of 22.
Write down 7 as next digit of the result. 
Result so far: 7301.2407407
If we subtract 378 from 400, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 14:
54 can be fit into 220 4 times, resulting in a remainder of 4.
Record the quotient 4 as the next digit in the result. 
Result so far: 7301.24074074
The remainder is 4 after subtracting 216 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

In conclusion, the division gives 7301.24074074 with a balance of 4e-09.