We're dividing 190947 by 54 
We want to figure out the number of times 190947 can be divided by 54.

Step 1:
If we divide 1 by 54, we get 0 and a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Bring next digit (9) of the dividend behind the 1 and repeat the process: 19 / 54

Advancing to step 2:
If we divide 19 by 54, we get 0 and a remainder of 19.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 19, we end up with 19.
Bring next digit (0) of the dividend behind the 19 and repeat the process: 190 / 54

On to step 3:
The number 54 fits into 190 3 times, leaving a remainder of 28.
Use 3 as the next digit of our solution. 
Result so far: 3.0
If we take 162 away from 190, we end up with 28.
Fetch the next digit (9) from the dividend, attach it to 28 and continue: 289 / 54

Moving on to step 4:
The number 54 fits into 289 5 times, leaving a remainder of 19.
Write down 5 as next digit of the result. 
Result so far: 35.0
Subtracting 270 from 289 leaves us with 19.
Bring next digit (4) of the dividend behind the 19 and repeat the process: 194 / 54

Going ahead to step 5:
194 divided by 54 is 3 with a remainder of 32.
Write down 3 as next digit of the result. 
Result so far: 353.0
The remainder is 32 after subtracting 162 from 194.
Include the next digit (7) from the dividend after 32, then repeat: 327 / 54

Going ahead to step 6:
54 goes into 327 6 times with a remainder of 3.
Record the quotient 6 as the next digit in the result. 
Result so far: 3536.0
The remainder is 3 after subtracting 324 from 327.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

On to step 7:
If we divide 30 by 54, we get 0 and a remainder of 30.
The next digit of our result is 0. 
Result so far: 3536.0
If we take 0 away from 30, we end up 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 8:
300 divided by 54 is 5 with a remainder of 30.
The number 5 becomes the next digit in our result. 
Result so far: 3536.05
Subtracting 270 from 300 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.

Going ahead to step 9:
If we divide 300 by 54, we get 5 and a remainder of 30.
The number 5 becomes the next digit in our result. 
Result so far: 3536.055
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.

In conclusion, the division gives 3536.055 with a balance of 0.003.