971407 ÷ 54 
We want to figure out the number of times 971407 can be divided by 54.

Advancing to step 1:
54 can be fit into 9 0 times, resulting in a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Grab the next digit (7) from the dividend, add it to 9, then carry on: 97 / 54

Let's proceed to step 2:
97 divided by 54 is 1 with a remainder of 43.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 54 away from 97, we end up with 43.
Include the next digit (1) from the dividend after 43, then repeat: 431 / 54

Moving on to step 3:
If we divide 431 by 54, we get 7 and a remainder of 53.
The number 7 becomes the next digit in our result. 
Result so far: 17.0
Subtract 378 from 431 to get 53.
Grab the next digit (4) from the dividend, add it to 53, then carry on: 534 / 54

On to step 4:
If we divide 534 by 54, we get 9 and a remainder of 48.
Record the quotient 9 as the next digit in the result. 
Result so far: 179.0
If we subtract 486 from 534, we get 48.
Bring next digit (0) of the dividend behind the 48 and repeat the process: 480 / 54

On to step 5:
If we divide 480 by 54, we get 8 and a remainder of 48.
The next digit of our result is 8. 
Result so far: 1798.0
Deduct 432 from 480 and we're left with 48.
Take the next digit (7) from the dividend and append it to 48, then repeat: 487 / 54

Advancing to step 6:
487 divided by 54 is 9 with a remainder of 1.
The number 9 becomes the next digit in our result. 
Result so far: 17989.0
If we subtract 486 from 487, we get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Going ahead to step 7:
10 divided by 54 is 0 with a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 17989.0
If we subtract 0 from 10, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 8:
When dividing 100 by 54, we get 1 with a remainder of 46.
The next digit of our result is 1. 
Result so far: 17989.01
If we take 54 away from 100, we end up with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Advancing to step 9:
54 can be fit into 460 8 times, resulting in a remainder of 28.
The number 8 becomes the next digit in our result. 
Result so far: 17989.018
The remainder is 28 after subtracting 432 from 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Moving on to step 10:
54 can be fit into 280 5 times, resulting in a remainder of 10.
The next digit of our result is 5. 
Result so far: 17989.0185
Deduct 270 from 280 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 11:
54 can be fit into 100 1 times, resulting in a remainder of 46.
The next digit of our result is 1. 
Result so far: 17989.01851
The remainder is 46 after subtracting 54 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Step 12:
When dividing 460 by 54, we get 8 with a remainder of 28.
Record the quotient 8 as the next digit in the result. 
Result so far: 17989.018518
Subtracting 432 from 460 leaves us with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Advancing to step 13:
280 divided by 54 is 5 with a remainder of 10.
The number 5 becomes the next digit in our result. 
Result so far: 17989.0185185
If we subtract 270 from 280, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 14:
54 goes into 100 1 times with a remainder of 46.
The next digit of our result is 1. 
Result so far: 17989.01851851
If we subtract 54 from 100, we get 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

After the division, we end up with 17989.01851851 and a remainder of 4.6e-08.