131427 divided by 54 
We're looking to find how many times 54 goes into 131427.

Step 1:
When dividing 1 by 54, we get 0 with a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 1 leaves us with 1.
Include the next digit (3) from the dividend after 1, then repeat: 13 / 54

Going ahead to step 2:
When dividing 13 by 54, we get 0 with a remainder of 13.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 13 and we're left with 13.
Fetch the next digit (1) from the dividend, attach it to 13 and continue: 131 / 54

Moving on to step 3:
When dividing 131 by 54, we get 2 with a remainder of 23.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtract 108 from 131 to get 23.
Fetch the next digit (4) from the dividend, attach it to 23 and continue: 234 / 54

Going ahead to step 4:
234 divided by 54 is 4 with a remainder of 18.
The number 4 becomes the next digit in our result. 
Result so far: 24.0
Subtracting 216 from 234 leaves us with 18.
Take the next digit (2) from the dividend and append it to 18, then repeat: 182 / 54

Step 5:
When dividing 182 by 54, we get 3 with a remainder of 20.
The next digit of our result is 3. 
Result so far: 243.0
Deduct 162 from 182 and we're left with 20.
Take the next digit (7) from the dividend and append it to 20, then repeat: 207 / 54

Moving on to step 6:
When dividing 207 by 54, we get 3 with a remainder of 45.
Record the quotient 3 as the next digit in the result. 
Result so far: 2433.0
Subtract 162 from 207 to get 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Advancing to step 7:
If we divide 450 by 54, we get 8 and a remainder of 18.
Write down 8 as next digit of the result. 
Result so far: 2433.8
Subtracting 432 from 450 leaves us with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 8:
180 divided by 54 is 3 with a remainder of 18.
Write down 3 as next digit of the result. 
Result so far: 2433.83
If we subtract 162 from 180, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

On to step 9:
54 can be fit into 180 3 times, resulting in a remainder of 18.
Put 3 as the next digit of the answer. 
Result so far: 2433.833
If we take 162 away from 180, we end up with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

After the division, we end up with 2433.833 and a remainder of 0.0018.