We're dividing 200461 by 54 
We're looking to find how many times 54 goes into 200461.

Step 1:
If we divide 2 by 54, we get 0 and a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Include the next digit (0) from the dividend after 2, then repeat: 20 / 54

Going ahead to step 2:
The number 54 fits into 20 0 times, leaving a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 20, we get 20.
Take the next digit (0) from the dividend and append it to 20, then repeat: 200 / 54

Step 3:
The number 54 fits into 200 3 times, leaving a remainder of 38.
Put 3 as the next digit of the answer. 
Result so far: 3.0
If we subtract 162 from 200, we get 38.
Append the next digit (4) from the dividend to 38 and continue with: 384 / 54

Moving on to step 4:
If we divide 384 by 54, we get 7 and a remainder of 6.
The number 7 becomes the next digit in our result. 
Result so far: 37.0
If we subtract 378 from 384, we get 6.
Fetch the next digit (6) from the dividend, attach it to 6 and continue: 66 / 54

Advancing to step 5:
If we divide 66 by 54, we get 1 and a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 371.0
If we take 54 away from 66, we end up with 12.
Append the next digit (1) from the dividend to 12 and continue with: 121 / 54

Going ahead to step 6:
121 divided by 54 is 2 with a remainder of 13.
The next digit of our result is 2. 
Result so far: 3712.0
The remainder is 13 after subtracting 108 from 121.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Step 7:
54 can be fit into 130 2 times, resulting in a remainder of 22.
The next digit of our result is 2. 
Result so far: 3712.2
Deduct 108 from 130 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 8:
220 divided by 54 is 4 with a remainder of 4.
Write down 4 as next digit of the result. 
Result so far: 3712.24
Subtract 216 from 220 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Let's proceed to step 9:
If we divide 40 by 54, we get 0 and a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 3712.24
Deduct 0 from 40 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 10:
When dividing 400 by 54, we get 7 with a remainder of 22.
The next digit of our result is 7. 
Result so far: 3712.2407
Deduct 378 from 400 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 11:
220 divided by 54 is 4 with a remainder of 4.
Put 4 as the next digit of the answer. 
Result so far: 3712.24074
Subtract 216 from 220 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 12:
54 can be fit into 40 0 times, resulting in a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 3712.24074
If we take 0 away from 40, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 13:
When dividing 400 by 54, we get 7 with a remainder of 22.
The number 7 becomes the next digit in our result. 
Result so far: 3712.2407407
Deduct 378 from 400 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 14:
If we divide 220 by 54, we get 4 and a remainder of 4.
The next digit of our result is 4. 
Result so far: 3712.24074074
The remainder is 4 after subtracting 216 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

The final result is 3712.24074074 with a remainder of 4e-09.