We look at the division of 109047 by 54 
Our goal is to divide 109047 by 54.

Going ahead to step 1:
54 can be fit into 1 0 times, resulting in a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Take the next digit (0) from the dividend and append it to 1, then repeat: 10 / 54

Step 2:
The number 54 fits into 10 0 times, leaving a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 10 leaves us with 10.
Include the next digit (9) from the dividend after 10, then repeat: 109 / 54

Moving on to step 3:
The number 54 fits into 109 2 times, leaving a remainder of 1.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 1 after subtracting 108 from 109.
Fetch the next digit (0) from the dividend, attach it to 1 and continue: 10 / 54

Let's proceed to step 4:
When dividing 10 by 54, we get 0 with a remainder of 10.
The number 0 becomes the next digit in our result. 
Result so far: 20.0
If we take 0 away from 10, we end up with 10.
Grab the next digit (4) from the dividend, add it to 10, then carry on: 104 / 54

Moving on to step 5:
The number 54 fits into 104 1 times, leaving a remainder of 50.
Write down 1 as next digit of the result. 
Result so far: 201.0
Subtract 54 from 104 to get 50.
Include the next digit (7) from the dividend after 50, then repeat: 507 / 54

Advancing to step 6:
The number 54 fits into 507 9 times, leaving a remainder of 21.
Write down 9 as next digit of the result. 
Result so far: 2019.0
The remainder is 21 after subtracting 486 from 507.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Advancing to step 7:
When dividing 210 by 54, we get 3 with a remainder of 48.
Record the quotient 3 as the next digit in the result. 
Result so far: 2019.3
The remainder is 48 after subtracting 162 from 210.
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 8:
If we divide 480 by 54, we get 8 and a remainder of 48.
Put 8 as the next digit of the answer. 
Result so far: 2019.38
Deduct 432 from 480 and we're left 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.

Advancing to step 9:
When dividing 480 by 54, we get 8 with a remainder of 48.
The number 8 becomes the next digit in our result. 
Result so far: 2019.388
Subtract 432 from 480 to get 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 quotient of the division is 2019.388, and the remainder is 0.0048.