We look at the division of 175272 by 54 
We want to figure out the number of times 175272 can be divided by 54.

Let's proceed to step 1:
If we divide 1 by 54, we get 0 and a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Take the next digit (7) from the dividend and append it to 1, then repeat: 17 / 54

On to step 2:
When dividing 17 by 54, we get 0 with a remainder of 17.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 17, we end up with 17.
Bring next digit (5) of the dividend behind the 17 and repeat the process: 175 / 54

Step 3:
54 goes into 175 3 times with a remainder of 13.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Subtract 162 from 175 to get 13.
Fetch the next digit (2) from the dividend, attach it to 13 and continue: 132 / 54

Moving on to step 4:
54 goes into 132 2 times with a remainder of 24.
Use 2 as the next digit of our solution. 
Result so far: 32.0
If we take 108 away from 132, we end up with 24.
Fetch the next digit (7) from the dividend, attach it to 24 and continue: 247 / 54

Moving on to step 5:
54 goes into 247 4 times with a remainder of 31.
The number 4 becomes the next digit in our result. 
Result so far: 324.0
The remainder is 31 after subtracting 216 from 247.
Fetch the next digit (2) from the dividend, attach it to 31 and continue: 312 / 54

Going ahead to step 6:
If we divide 312 by 54, we get 5 and a remainder of 42.
Use 5 as the next digit of our solution. 
Result so far: 3245.0
The remainder is 42 after subtracting 270 from 312.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Let's proceed to step 7:
54 goes into 420 7 times with a remainder of 42.
Record the quotient 7 as the next digit in the result. 
Result so far: 3245.7
Subtract 378 from 420 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Moving on to step 8:
The number 54 fits into 420 7 times, leaving a remainder of 42.
Write down 7 as next digit of the result. 
Result so far: 3245.77
Subtract 378 from 420 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

The final result is 3245.77 with a remainder of 0.042.