We're dividing 85100 by 54 
We're looking to find how many times 54 goes into 85100.

Step 1:
If we divide 8 by 54, we get 0 and a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Append the next digit (5) from the dividend to 8 and continue with: 85 / 54

On to step 2:
54 goes into 85 1 times with a remainder of 31.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 54 from 85, we get 31.
Append the next digit (1) from the dividend to 31 and continue with: 311 / 54

Going ahead to step 3:
54 goes into 311 5 times with a remainder of 41.
Put 5 as the next digit of the answer. 
Result so far: 15.0
Deduct 270 from 311 and we're left with 41.
Include the next digit (0) from the dividend after 41, then repeat: 410 / 54

Going ahead to step 4:
When dividing 410 by 54, we get 7 with a remainder of 32.
Use 7 as the next digit of our solution. 
Result so far: 157.0
Subtracting 378 from 410 leaves us with 32.
Fetch the next digit (0) from the dividend, attach it to 32 and continue: 320 / 54

Step 5:
54 goes into 320 5 times with a remainder of 50.
Write down 5 as next digit of the result. 
Result so far: 1575.0
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.

Step 6:
The number 54 fits into 500 9 times, leaving a remainder of 14.
The number 9 becomes the next digit in our result. 
Result so far: 1575.9
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 7:
If we divide 140 by 54, we get 2 and a remainder of 32.
The next digit of our result is 2. 
Result so far: 1575.92
The remainder is 32 after subtracting 108 from 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Moving on to step 8:
If we divide 320 by 54, we get 5 and a remainder of 50.
Record the quotient 5 as the next digit in the result. 
Result so far: 1575.925
Subtract 270 from 320 to 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.

Moving on to step 9:
When dividing 500 by 54, we get 9 with a remainder of 14.
The number 9 becomes the next digit in our result. 
Result so far: 1575.9259
Subtracting 486 from 500 leaves us with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 10:
140 divided by 54 is 2 with a remainder of 32.
The next digit of our result is 2. 
Result so far: 1575.92592
The remainder is 32 after subtracting 108 from 140.
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:
320 divided by 54 is 5 with a remainder of 50.
Record the quotient 5 as the next digit in the result. 
Result so far: 1575.925925
Subtract 270 from 320 to 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 12:
54 goes into 500 9 times with a remainder of 14.
The number 9 becomes the next digit in our result. 
Result so far: 1575.9259259
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.

Advancing to step 13:
When dividing 140 by 54, we get 2 with a remainder of 32.
Write down 2 as next digit of the result. 
Result so far: 1575.92592592
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.

The final outcome is 1575.92592592, with a leftover of 3.2e-08.