We're dividing 70348 by 54 
We're looking to find how many times 54 goes into 70348.

Step 1:
The number 54 fits into 7 0 times, leaving a remainder of 7.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Take the next digit (0) from the dividend and append it to 7, then repeat: 70 / 54

Going ahead to step 2:
When dividing 70 by 54, we get 1 with a remainder of 16.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 54 from 70 leaves us with 16.
Grab the next digit (3) from the dividend, add it to 16, then carry on: 163 / 54

Step 3:
If we divide 163 by 54, we get 3 and a remainder of 1.
Write down 3 as next digit of the result. 
Result so far: 13.0
Subtracting 162 from 163 leaves us with 1.
Append the next digit (4) from the dividend to 1 and continue with: 14 / 54

Moving on to step 4:
54 can be fit into 14 0 times, resulting in a remainder of 14.
Put 0 as the next digit of the answer. 
Result so far: 130.0
Subtract 0 from 14 to get 14.
Bring next digit (8) of the dividend behind the 14 and repeat the process: 148 / 54

Advancing to step 5:
If we divide 148 by 54, we get 2 and a remainder of 40.
Record the quotient 2 as the next digit in the result. 
Result so far: 1302.0
Subtracting 108 from 148 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.

Advancing to step 6:
54 goes into 400 7 times with a remainder of 22.
Use 7 as the next digit of our solution. 
Result so far: 1302.7
If we subtract 378 from 400, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 7:
If we divide 220 by 54, we get 4 and a remainder of 4.
Record the quotient 4 as the next digit in the result. 
Result so far: 1302.74
Deduct 216 from 220 and we're left 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.

Advancing to step 8:
40 divided by 54 is 0 with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 1302.74
If we subtract 0 from 40, we 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.

Going ahead to step 9:
If we divide 400 by 54, we get 7 and a remainder of 22.
Use 7 as the next digit of our solution. 
Result so far: 1302.7407
If we subtract 378 from 400, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Step 10:
When dividing 220 by 54, we get 4 with a remainder of 4.
Put 4 as the next digit of the answer. 
Result so far: 1302.74074
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.

Let's proceed to step 11:
When dividing 40 by 54, we get 0 with a remainder of 40.
The next digit of our result is 0. 
Result so far: 1302.74074
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:
400 divided by 54 is 7 with a remainder of 22.
Put 7 as the next digit of the answer. 
Result so far: 1302.7407407
Deduct 378 from 400 and we're left 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.

Advancing to step 13:
54 goes into 220 4 times with a remainder of 4.
Record the quotient 4 as the next digit in the result. 
Result so far: 1302.74074074
If we take 216 away from 220, we end up 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.

The final outcome is 1302.74074074, with a leftover of 4e-09.