270321 ÷ 54 
We want to figure out the number of times 270321 can be divided by 54.

Let's proceed to step 1:
The number 54 fits into 2 0 times, leaving 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.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 54

Moving on to step 2:
The number 54 fits into 27 0 times, leaving a remainder of 27.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 27 after subtracting 0 from 27.
Include the next digit (0) from the dividend after 27, then repeat: 270 / 54

Advancing to step 3:
270 divided by 54 is 5 with a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 5.0
If we take 270 away from 270, we end up with 0.
Bring next digit (3) of the dividend behind the 0 and repeat the process: 3 / 54

On to step 4:
The number 54 fits into 3 0 times, leaving a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 50.0
If we subtract 0 from 3, we get 3.
Append the next digit (2) from the dividend to 3 and continue with: 32 / 54

Moving on to step 5:
If we divide 32 by 54, we get 0 and a remainder of 32.
Put 0 as the next digit of the answer. 
Result so far: 500.0
The remainder is 32 after subtracting 0 from 32.
Take the next digit (1) from the dividend and append it to 32, then repeat: 321 / 54

Step 6:
If we divide 321 by 54, we get 5 and a remainder of 51.
Use 5 as the next digit of our solution. 
Result so far: 5005.0
Subtract 270 from 321 to get 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Moving on to step 7:
54 goes into 510 9 times with a remainder of 24.
Put 9 as the next digit of the answer. 
Result so far: 5005.9
If we subtract 486 from 510, we get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 8:
240 divided by 54 is 4 with a remainder of 24.
The next digit of our result is 4. 
Result so far: 5005.94
Deduct 216 from 240 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 9:
When dividing 240 by 54, we get 4 with a remainder of 24.
Use 4 as the next digit of our solution. 
Result so far: 5005.944
The remainder is 24 after subtracting 216 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

In conclusion, the division gives 5005.944 with a balance of 0.0024.