We're dividing 103854 by 60 
Let's see how many times 60 fits into 103854.

Going ahead to step 1:
If we divide 1 by 60, we get 0 and a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Append the next digit (0) from the dividend to 1 and continue with: 10 / 60

On to step 2:
60 can be fit into 10 0 times, resulting in a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 10 leaves us with 10.
Append the next digit (3) from the dividend to 10 and continue with: 103 / 60

Going ahead to step 3:
When dividing 103 by 60, we get 1 with a remainder of 43.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 43 after subtracting 60 from 103.
Fetch the next digit (8) from the dividend, attach it to 43 and continue: 438 / 60

Advancing to step 4:
If we divide 438 by 60, we get 7 and a remainder of 18.
The next digit of our result is 7. 
Result so far: 17.0
If we take 420 away from 438, we end up with 18.
Take the next digit (5) from the dividend and append it to 18, then repeat: 185 / 60

Step 5:
The number 60 fits into 185 3 times, leaving a remainder of 5.
Use 3 as the next digit of our solution. 
Result so far: 173.0
Subtracting 180 from 185 leaves us with 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 60

Let's proceed to step 6:
54 divided by 60 is 0 with a remainder of 54.
Use 0 as the next digit of our solution. 
Result so far: 1730.0
If we subtract 0 from 54, we get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Let's proceed to step 7:
60 can be fit into 540 9 times, resulting in a remainder of 0.
Write down 9 as next digit of the result. 
Result so far: 1730.9
If we subtract 540 from 540, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 8:
When dividing 0 by 60, we get 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1730.9
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 9:
If we divide 0 by 60, we get 0 and a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 1730.9
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 1730.9 with a balance of 0.0.