We divide 162140 by 54
We're looking to find how many times 54 goes into 162140.

Let's proceed to step 1:
When dividing 1 by 54, we get 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 54

Advancing to step 2:
54 can be fit into 16 0 times, resulting in a remainder of 16.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 16, we get 16.
Bring next digit (2) of the dividend behind the 16 and repeat the process: 162 / 54

On to step 3:
54 can be fit into 162 3 times, resulting in a remainder of 0.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Deduct 162 from 162 and we're left with 0.
Grab the next digit (1) from the dividend, add it to 0, then carry on: 1 / 54

Advancing to step 4:
If we divide 1 by 54, we get 0 and a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 30.0
Deduct 0 from 1 and we're left with 1.
Take the next digit (4) from the dividend and append it to 1, then repeat: 14 / 54

Going ahead to step 5:
14 divided by 54 is 0 with a remainder of 14.
Write down 0 as next digit of the result. 
Result so far: 300.0
If we take 0 away from 14, we end up with 14.
Append the next digit (0) from the dividend to 14 and continue with: 140 / 54

Let's proceed to step 6:
The number 54 fits into 140 2 times, leaving a remainder of 32.
Write down 2 as next digit of the result. 
Result so far: 3002.0
If we subtract 108 from 140, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 7:
If we divide 320 by 54, we get 5 and a remainder of 50.
Put 5 as the next digit of the answer. 
Result so far: 3002.5
Subtracting 270 from 320 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Step 8:
When dividing 500 by 54, we get 9 with a remainder of 14.
Record the quotient 9 as the next digit in the result. 
Result so far: 3002.59
Subtracting 486 from 500 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Advancing to step 9:
140 divided by 54 is 2 with a remainder of 32.
Write down 2 as next digit of the result. 
Result so far: 3002.592
If we take 108 away from 140, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

On to step 10:
If we divide 320 by 54, we get 5 and a remainder of 50.
The number 5 becomes the next digit in our result. 
Result so far: 3002.5925
Deduct 270 from 320 and we're left with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Step 11:
The number 54 fits into 500 9 times, leaving a remainder of 14.
Use 9 as the next digit of our solution. 
Result so far: 3002.59259
Subtract 486 from 500 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 12:
54 goes into 140 2 times with a remainder of 32.
Write down 2 as next digit of the result. 
Result so far: 3002.592592
The remainder is 32 after subtracting 108 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 13:
If we divide 320 by 54, we get 5 and a remainder of 50.
Put 5 as the next digit of the answer. 
Result so far: 3002.5925925
Deduct 270 from 320 and we're left with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Step 14:
54 goes into 500 9 times with a remainder of 14.
Record the quotient 9 as the next digit in the result. 
Result so far: 3002.59259259
The remainder is 14 after subtracting 486 from 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

After the division, we end up with 3002.59259259 and a remainder of 1.4e-08.