68157 divided by 54 
We want to figure out the number of times 68157 can be divided by 54.

Step 1:
If we divide 6 by 54, we get 0 and a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Fetch the next digit (8) from the dividend, attach it to 6 and continue: 68 / 54

Advancing to step 2:
The number 54 fits into 68 1 times, leaving a remainder of 14.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 54 from 68 and we're left with 14.
Bring next digit (1) of the dividend behind the 14 and repeat the process: 141 / 54

Moving on to step 3:
The number 54 fits into 141 2 times, leaving a remainder of 33.
The next digit of our result is 2. 
Result so far: 12.0
Subtracting 108 from 141 leaves us with 33.
Append the next digit (5) from the dividend to 33 and continue with: 335 / 54

On to step 4:
If we divide 335 by 54, we get 6 and a remainder of 11.
The number 6 becomes the next digit in our result. 
Result so far: 126.0
Subtracting 324 from 335 leaves us with 11.
Append the next digit (7) from the dividend to 11 and continue with: 117 / 54

On to step 5:
54 can be fit into 117 2 times, resulting in a remainder of 9.
Record the quotient 2 as the next digit in the result. 
Result so far: 1262.0
Deduct 108 from 117 and we're left with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Going ahead to step 6:
When dividing 90 by 54, we get 1 with a remainder of 36.
Put 1 as the next digit of the answer. 
Result so far: 1262.1
The remainder is 36 after subtracting 54 from 90.
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.
Write down 6 as next digit of the result. 
Result so far: 1262.16
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.

Step 8:
54 goes into 360 6 times with a remainder of 36.
The next digit of our result is 6. 
Result so far: 1262.166
Subtracting 324 from 360 leaves us 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.

After the division, we end up with 1262.166 and a remainder of 0.0036.