383260 ÷ 54 
We're looking to find how many times 54 goes into 383260.

Moving on to step 1:
3 divided by 54 is 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Append the next digit (8) from the dividend to 3 and continue with: 38 / 54

On to step 2:
When dividing 38 by 54, we get 0 with a remainder of 38.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 38, we end up with 38.
Take the next digit (3) from the dividend and append it to 38, then repeat: 383 / 54

Moving on to step 3:
54 can be fit into 383 7 times, resulting in a remainder of 5.
Write down 7 as next digit of the result. 
Result so far: 7.0
If we subtract 378 from 383, we get 5.
Bring next digit (2) of the dividend behind the 5 and repeat the process: 52 / 54

On to step 4:
If we divide 52 by 54, we get 0 and a remainder of 52.
Put 0 as the next digit of the answer. 
Result so far: 70.0
Subtracting 0 from 52 leaves us with 52.
Bring next digit (6) of the dividend behind the 52 and repeat the process: 526 / 54

Let's proceed to step 5:
526 divided by 54 is 9 with a remainder of 40.
Put 9 as the next digit of the answer. 
Result so far: 709.0
The remainder is 40 after subtracting 486 from 526.
Take the next digit (0) from the dividend and append it to 40, then repeat: 400 / 54

Step 6:
54 can be fit into 400 7 times, resulting in a remainder of 22.
Put 7 as the next digit of the answer. 
Result so far: 7097.0
The remainder is 22 after subtracting 378 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 7:
When dividing 220 by 54, we get 4 with a remainder of 4.
Write down 4 as next digit of the result. 
Result so far: 7097.4
If we subtract 216 from 220, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 8:
The number 54 fits into 40 0 times, leaving a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 7097.4
Subtract 0 from 40 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 9:
The number 54 fits into 400 7 times, leaving a remainder of 22.
The number 7 becomes the next digit in our result. 
Result so far: 7097.407
Subtracting 378 from 400 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 10:
If we divide 220 by 54, we get 4 and a remainder of 4.
The next digit of our result is 4. 
Result so far: 7097.4074
Subtracting 216 from 220 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 11:
When dividing 40 by 54, we get 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 7097.4074
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 12:
54 goes into 400 7 times with a remainder of 22.
Record the quotient 7 as the next digit in the result. 
Result so far: 7097.407407
The remainder is 22 after subtracting 378 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 13:
When dividing 220 by 54, we get 4 with a remainder of 4.
The number 4 becomes the next digit in our result. 
Result so far: 7097.4074074
The remainder is 4 after subtracting 216 from 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 14:
When dividing 40 by 54, we get 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 7097.4074074
Deduct 0 from 40 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

The final result is 7097.4074074 with a remainder of 4e-08.