123902 ÷ 54 
We want to figure out the number of times 123902 can be divided by 54.

Step 1:
The number 54 fits into 1 0 times, leaving a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Include the next digit (2) from the dividend after 1, then repeat: 12 / 54

Moving on to step 2:
If we divide 12 by 54, we get 0 and a remainder of 12.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 12 to get 12.
Take the next digit (3) from the dividend and append it to 12, then repeat: 123 / 54

On to step 3:
The number 54 fits into 123 2 times, leaving a remainder of 15.
Put 2 as the next digit of the answer. 
Result so far: 2.0
If we subtract 108 from 123, we get 15.
Bring next digit (9) of the dividend behind the 15 and repeat the process: 159 / 54

Step 4:
When dividing 159 by 54, we get 2 with a remainder of 51.
Put 2 as the next digit of the answer. 
Result so far: 22.0
Subtract 108 from 159 to get 51.
Fetch the next digit (0) from the dividend, attach it to 51 and continue: 510 / 54

Advancing to step 5:
When dividing 510 by 54, we get 9 with a remainder of 24.
Write down 9 as next digit of the result. 
Result so far: 229.0
Subtracting 486 from 510 leaves us with 24.
Grab the next digit (2) from the dividend, add it to 24, then carry on: 242 / 54

Step 6:
If we divide 242 by 54, we get 4 and a remainder of 26.
The next digit of our result is 4. 
Result so far: 2294.0
Subtract 216 from 242 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Advancing to step 7:
If we divide 260 by 54, we get 4 and a remainder of 44.
Use 4 as the next digit of our solution. 
Result so far: 2294.4
Deduct 216 from 260 and we're left with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Advancing to step 8:
54 goes into 440 8 times with a remainder of 8.
Record the quotient 8 as the next digit in the result. 
Result so far: 2294.48
Subtract 432 from 440 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 9:
When dividing 80 by 54, we get 1 with a remainder of 26.
Put 1 as the next digit of the answer. 
Result so far: 2294.481
If we take 54 away from 80, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 10:
When dividing 260 by 54, we get 4 with a remainder of 44.
The next digit of our result is 4. 
Result so far: 2294.4814
Deduct 216 from 260 and we're left with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Advancing to step 11:
If we divide 440 by 54, we get 8 and a remainder of 8.
Use 8 as the next digit of our solution. 
Result so far: 2294.48148
Subtract 432 from 440 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 12:
When dividing 80 by 54, we get 1 with a remainder of 26.
Put 1 as the next digit of the answer. 
Result so far: 2294.481481
If we subtract 54 from 80, we get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Step 13:
If we divide 260 by 54, we get 4 and a remainder of 44.
Write down 4 as next digit of the result. 
Result so far: 2294.4814814
Subtract 216 from 260 to get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Step 14:
54 can be fit into 440 8 times, resulting in a remainder of 8.
The number 8 becomes the next digit in our result. 
Result so far: 2294.48148148
The remainder is 8 after subtracting 432 from 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Our division results in 2294.48148148 with a remaining 8e-09.