We look at the division of 860520 by 54 
Let's see how many times 54 fits into 860520.

Let's proceed to step 1:
If we divide 8 by 54, we get 0 and a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 54

Going ahead to step 2:
If we divide 86 by 54, we get 1 and a remainder of 32.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 54 away from 86, we end up with 32.
Include the next digit (0) from the dividend after 32, then repeat: 320 / 54

Going ahead to step 3:
54 goes into 320 5 times with a remainder of 50.
The number 5 becomes the next digit in our result. 
Result so far: 15.0
Subtract 270 from 320 to get 50.
Append the next digit (5) from the dividend to 50 and continue with: 505 / 54

On to step 4:
54 can be fit into 505 9 times, resulting in a remainder of 19.
Use 9 as the next digit of our solution. 
Result so far: 159.0
Subtracting 486 from 505 leaves us with 19.
Include the next digit (2) from the dividend after 19, then repeat: 192 / 54

Going ahead to step 5:
If we divide 192 by 54, we get 3 and a remainder of 30.
Write down 3 as next digit of the result. 
Result so far: 1593.0
If we take 162 away from 192, we end up with 30.
Fetch the next digit (0) from the dividend, attach it to 30 and continue: 300 / 54

Let's proceed to step 6:
54 goes into 300 5 times with a remainder of 30.
Put 5 as the next digit of the answer. 
Result so far: 15935.0
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.

Going ahead to step 7:
When dividing 300 by 54, we get 5 with a remainder of 30.
The next digit of our result is 5. 
Result so far: 15935.5
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.

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: 15935.55
If we take 270 away from 300, 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.

The final result is 15935.55 with a remainder of 0.03.