We divide 210972 by 54
Let's see how many times 54 fits into 210972.

On to step 1:
2 divided by 54 is 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Grab the next digit (1) from the dividend, add it to 2, then carry on: 21 / 54

Let's proceed to step 2:
If we divide 21 by 54, we get 0 and a remainder of 21.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 21, we get 21.
Append the next digit (0) from the dividend to 21 and continue with: 210 / 54

On to step 3:
54 goes into 210 3 times with a remainder of 48.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Deduct 162 from 210 and we're left with 48.
Grab the next digit (9) from the dividend, add it to 48, then carry on: 489 / 54

Moving on to step 4:
The number 54 fits into 489 9 times, leaving a remainder of 3.
The next digit of our result is 9. 
Result so far: 39.0
Deduct 486 from 489 and we're left with 3.
Fetch the next digit (7) from the dividend, attach it to 3 and continue: 37 / 54

Advancing to step 5:
54 goes into 37 0 times with a remainder of 37.
Use 0 as the next digit of our solution. 
Result so far: 390.0
If we subtract 0 from 37, we get 37.
Include the next digit (2) from the dividend after 37, then repeat: 372 / 54

Advancing to step 6:
54 can be fit into 372 6 times, resulting in a remainder of 48.
The number 6 becomes the next digit in our result. 
Result so far: 3906.0
Deduct 324 from 372 and we're left with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Advancing to step 7:
480 divided by 54 is 8 with a remainder of 48.
Record the quotient 8 as the next digit in the result. 
Result so far: 3906.8
The remainder is 48 after subtracting 432 from 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Let's proceed to step 8:
When dividing 480 by 54, we get 8 with a remainder of 48.
The number 8 becomes the next digit in our result. 
Result so far: 3906.88
If we take 432 away from 480, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

The final result is 3906.88 with a remainder of 0.048.