We're dividing 978348 by 54 
We want to figure out the number of times 978348 can be divided by 54.

On to step 1:
9 divided by 54 is 0 with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 9, we get 9.
Bring next digit (7) of the dividend behind the 9 and repeat the process: 97 / 54

Going ahead to step 2:
The number 54 fits into 97 1 times, leaving a remainder of 43.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 54 from 97 to get 43.
Include the next digit (8) from the dividend after 43, then repeat: 438 / 54

Let's proceed to step 3:
The number 54 fits into 438 8 times, leaving a remainder of 6.
Put 8 as the next digit of the answer. 
Result so far: 18.0
Deduct 432 from 438 and we're left with 6.
Bring next digit (3) of the dividend behind the 6 and repeat the process: 63 / 54

On to step 4:
54 goes into 63 1 times with a remainder of 9.
Record the quotient 1 as the next digit in the result. 
Result so far: 181.0
Subtracting 54 from 63 leaves us with 9.
Fetch the next digit (4) from the dividend, attach it to 9 and continue: 94 / 54

On to step 5:
When dividing 94 by 54, we get 1 with a remainder of 40.
Put 1 as the next digit of the answer. 
Result so far: 1811.0
Deduct 54 from 94 and we're left with 40.
Bring next digit (8) of the dividend behind the 40 and repeat the process: 408 / 54

Let's proceed to step 6:
The number 54 fits into 408 7 times, leaving a remainder of 30.
Use 7 as the next digit of our solution. 
Result so far: 18117.0
Subtracting 378 from 408 leaves us 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.

Advancing to step 7:
When dividing 300 by 54, we get 5 with a remainder of 30.
Use 5 as the next digit of our solution. 
Result so far: 18117.5
If we subtract 270 from 300, we 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.

Let's proceed to step 8:
54 goes into 300 5 times with a remainder of 30.
The number 5 becomes the next digit in our result. 
Result so far: 18117.55
Deduct 270 from 300 and we're left 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.

In conclusion, the division gives 18117.55 with a balance of 0.03.