We're dividing 439866 by 54 
Our goal is to divide 439866 by 54.

Moving on to step 1:
The number 54 fits into 4 0 times, leaving a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Append the next digit (3) from the dividend to 4 and continue with: 43 / 54

On to step 2:
54 goes into 43 0 times with a remainder of 43.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 43, we end up with 43.
Grab the next digit (9) from the dividend, add it to 43, then carry on: 439 / 54

Let's proceed to step 3:
439 divided by 54 is 8 with a remainder of 7.
The next digit of our result is 8. 
Result so far: 8.0
Deduct 432 from 439 and we're left with 7.
Fetch the next digit (8) from the dividend, attach it to 7 and continue: 78 / 54

Moving on to step 4:
When dividing 78 by 54, we get 1 with a remainder of 24.
Record the quotient 1 as the next digit in the result. 
Result so far: 81.0
Deduct 54 from 78 and we're left with 24.
Fetch the next digit (6) from the dividend, attach it to 24 and continue: 246 / 54

Going ahead to step 5:
54 can be fit into 246 4 times, resulting in a remainder of 30.
The number 4 becomes the next digit in our result. 
Result so far: 814.0
Deduct 216 from 246 and we're left with 30.
Append the next digit (6) from the dividend to 30 and continue with: 306 / 54

Moving on to step 6:
When dividing 306 by 54, we get 5 with a remainder of 36.
Write down 5 as next digit of the result. 
Result so far: 8145.0
If we take 270 away from 306, we end up with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 7:
The number 54 fits into 360 6 times, leaving a remainder of 36.
Put 6 as the next digit of the answer. 
Result so far: 8145.6
If we subtract 324 from 360, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Advancing to step 8:
360 divided by 54 is 6 with a remainder of 36.
Write down 6 as next digit of the result. 
Result so far: 8145.66
If we subtract 324 from 360, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

The final result is 8145.66 with a remainder of 0.036.