235697 ÷ 54 
We're looking to find how many times 54 goes into 235697.

Moving on to step 1:
54 goes into 2 0 times with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 2, we get 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 54

Moving on to step 2:
If we divide 23 by 54, we get 0 and a remainder of 23.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 23, we end up with 23.
Bring next digit (5) of the dividend behind the 23 and repeat the process: 235 / 54

Going ahead to step 3:
The number 54 fits into 235 4 times, leaving a remainder of 19.
Use 4 as the next digit of our solution. 
Result so far: 4.0
If we subtract 216 from 235, we get 19.
Append the next digit (6) from the dividend to 19 and continue with: 196 / 54

Advancing to step 4:
54 can be fit into 196 3 times, resulting in a remainder of 34.
Record the quotient 3 as the next digit in the result. 
Result so far: 43.0
If we subtract 162 from 196, we get 34.
Bring next digit (9) of the dividend behind the 34 and repeat the process: 349 / 54

Advancing to step 5:
The number 54 fits into 349 6 times, leaving a remainder of 25.
The number 6 becomes the next digit in our result. 
Result so far: 436.0
If we take 324 away from 349, we end up with 25.
Take the next digit (7) from the dividend and append it to 25, then repeat: 257 / 54

On to step 6:
54 goes into 257 4 times with a remainder of 41.
Write down 4 as next digit of the result. 
Result so far: 4364.0
Subtracting 216 from 257 leaves us with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

On to step 7:
If we divide 410 by 54, we get 7 and a remainder of 32.
Write down 7 as next digit of the result. 
Result so far: 4364.7
Deduct 378 from 410 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 8:
320 divided by 54 is 5 with a remainder of 50.
Put 5 as the next digit of the answer. 
Result so far: 4364.75
If we subtract 270 from 320, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Going ahead to step 9:
54 goes into 500 9 times with a remainder of 14.
Record the quotient 9 as the next digit in the result. 
Result so far: 4364.759
The remainder is 14 after subtracting 486 from 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 10:
54 goes into 140 2 times with a remainder of 32.
Put 2 as the next digit of the answer. 
Result so far: 4364.7592
Subtracting 108 from 140 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 11:
The number 54 fits into 320 5 times, leaving a remainder of 50.
The next digit of our result is 5. 
Result so far: 4364.75925
Subtracting 270 from 320 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Let's proceed to step 12:
54 can be fit into 500 9 times, resulting in a remainder of 14.
Put 9 as the next digit of the answer. 
Result so far: 4364.759259
Subtract 486 from 500 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 13:
When dividing 140 by 54, we get 2 with a remainder of 32.
Put 2 as the next digit of the answer. 
Result so far: 4364.7592592
Subtract 108 from 140 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 14:
If we divide 320 by 54, we get 5 and a remainder of 50.
The number 5 becomes the next digit in our result. 
Result so far: 4364.75925925
If we subtract 270 from 320, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Our division results in 4364.75925925 with a remaining 5e-08.