661962 ÷ 54 
We want to figure out the number of times 661962 can be divided by 54.

On to step 1:
If we divide 6 by 54, we get 0 and a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Take the next digit (6) from the dividend and append it to 6, then repeat: 66 / 54

Moving on to step 2:
The number 54 fits into 66 1 times, leaving a remainder of 12.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 54 away from 66, we end up with 12.
Grab the next digit (1) from the dividend, add it to 12, then carry on: 121 / 54

Step 3:
If we divide 121 by 54, we get 2 and a remainder of 13.
The next digit of our result is 2. 
Result so far: 12.0
The remainder is 13 after subtracting 108 from 121.
Append the next digit (9) from the dividend to 13 and continue with: 139 / 54

Advancing to step 4:
The number 54 fits into 139 2 times, leaving a remainder of 31.
Put 2 as the next digit of the answer. 
Result so far: 122.0
If we take 108 away from 139, we end up with 31.
Bring next digit (6) of the dividend behind the 31 and repeat the process: 316 / 54

On to step 5:
54 goes into 316 5 times with a remainder of 46.
Record the quotient 5 as the next digit in the result. 
Result so far: 1225.0
Deduct 270 from 316 and we're left with 46.
Include the next digit (2) from the dividend after 46, then repeat: 462 / 54

Moving on to step 6:
The number 54 fits into 462 8 times, leaving a remainder of 30.
Put 8 as the next digit of the answer. 
Result so far: 12258.0
If we take 432 away from 462, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 7:
54 can be fit into 300 5 times, resulting in a remainder of 30.
The number 5 becomes the next digit in our result. 
Result so far: 12258.5
Subtract 270 from 300 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 8:
54 can be fit into 300 5 times, resulting in a remainder of 30.
The next digit of our result is 5. 
Result so far: 12258.55
The remainder is 30 after subtracting 270 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

The final result is 12258.55 with a remainder of 0.03.