102773 ÷ 54 
Our goal is to divide 102773 by 54.

Moving on to step 1:
The number 54 fits into 1 0 times, leaving a remainder of 1.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Bring next digit (0) of the dividend behind the 1 and repeat the process: 10 / 54

Advancing to step 2:
54 can be fit into 10 0 times, resulting in a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 10 and we're left with 10.
Include the next digit (2) from the dividend after 10, then repeat: 102 / 54

On to step 3:
54 goes into 102 1 times with a remainder of 48.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 48 after subtracting 54 from 102.
Include the next digit (7) from the dividend after 48, then repeat: 487 / 54

Let's proceed to step 4:
If we divide 487 by 54, we get 9 and a remainder of 1.
Write down 9 as next digit of the result. 
Result so far: 19.0
Deduct 486 from 487 and we're left with 1.
Take the next digit (7) from the dividend and append it to 1, then repeat: 17 / 54

On to step 5:
The number 54 fits into 17 0 times, leaving a remainder of 17.
The number 0 becomes the next digit in our result. 
Result so far: 190.0
If we subtract 0 from 17, we get 17.
Take the next digit (3) from the dividend and append it to 17, then repeat: 173 / 54

Moving on to step 6:
If we divide 173 by 54, we get 3 and a remainder of 11.
Record the quotient 3 as the next digit in the result. 
Result so far: 1903.0
Subtracting 162 from 173 leaves us with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Step 7:
When dividing 110 by 54, we get 2 with a remainder of 2.
The next digit of our result is 2. 
Result so far: 1903.2
Subtracting 108 from 110 leaves us with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 8:
54 goes into 20 0 times with a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 1903.2
Subtract 0 from 20 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 9:
54 can be fit into 200 3 times, resulting in a remainder of 38.
Record the quotient 3 as the next digit in the result. 
Result so far: 1903.203
Subtracting 162 from 200 leaves us with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Moving on to step 10:
The number 54 fits into 380 7 times, leaving a remainder of 2.
Record the quotient 7 as the next digit in the result. 
Result so far: 1903.2037
Subtract 378 from 380 to get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Step 11:
54 goes into 20 0 times with a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 1903.2037
Subtract 0 from 20 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 12:
54 can be fit into 200 3 times, resulting in a remainder of 38.
Put 3 as the next digit of the answer. 
Result so far: 1903.203703
Deduct 162 from 200 and we're left with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

On to step 13:
If we divide 380 by 54, we get 7 and a remainder of 2.
Put 7 as the next digit of the answer. 
Result so far: 1903.2037037
If we subtract 378 from 380, we get 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

On to step 14:
54 goes into 20 0 times with a remainder of 20.
The number 0 becomes the next digit in our result. 
Result so far: 1903.2037037
If we subtract 0 from 20, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

In conclusion, the division gives 1903.2037037 with a balance of 2e-08.