We look at the division of 242181 by 54 
We want to divide 242181 by 54.

On to step 1:
54 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Append the next digit (4) from the dividend to 2 and continue with: 24 / 54

Step 2:
The number 54 fits into 24 0 times, leaving a remainder of 24.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 24, we get 24.
Include the next digit (2) from the dividend after 24, then repeat: 242 / 54

Let's proceed to step 3:
If we divide 242 by 54, we get 4 and a remainder of 26.
Put 4 as the next digit of the answer. 
Result so far: 4.0
If we take 216 away from 242, we end up with 26.
Include the next digit (1) from the dividend after 26, then repeat: 261 / 54

Step 4:
The number 54 fits into 261 4 times, leaving a remainder of 45.
Put 4 as the next digit of the answer. 
Result so far: 44.0
Subtract 216 from 261 to get 45.
Append the next digit (8) from the dividend to 45 and continue with: 458 / 54

Let's proceed to step 5:
54 can be fit into 458 8 times, resulting in a remainder of 26.
Write down 8 as next digit of the result. 
Result so far: 448.0
The remainder is 26 after subtracting 432 from 458.
Include the next digit (1) from the dividend after 26, then repeat: 261 / 54

Step 6:
The number 54 fits into 261 4 times, leaving a remainder of 45.
Put 4 as the next digit of the answer. 
Result so far: 4484.0
If we take 216 away from 261, we end up with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

On to step 7:
54 can be fit into 450 8 times, resulting in a remainder of 18.
Use 8 as the next digit of our solution. 
Result so far: 4484.8
Subtract 432 from 450 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 8:
The number 54 fits into 180 3 times, leaving a remainder of 18.
Record the quotient 3 as the next digit in the result. 
Result so far: 4484.83
The remainder is 18 after subtracting 162 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 9:
When dividing 180 by 54, we get 3 with a remainder of 18.
Put 3 as the next digit of the answer. 
Result so far: 4484.833
The remainder is 18 after subtracting 162 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

In conclusion, the division gives 4484.833 with a balance of 0.0018.