We're dividing 261019 by 52 
We're looking to find how many times 52 goes into 261019.

Moving on to step 1:
When dividing 2 by 52, we get 0 with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 52

Let's proceed to step 2:
26 divided by 52 is 0 with a remainder of 26.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 26 to get 26.
Bring next digit (1) of the dividend behind the 26 and repeat the process: 261 / 52

Going ahead to step 3:
52 goes into 261 5 times with a remainder of 1.
The next digit of our result is 5. 
Result so far: 5.0
If we take 260 away from 261, we end up with 1.
Include the next digit (0) from the dividend after 1, then repeat: 10 / 52

On to step 4:
When dividing 10 by 52, we get 0 with a remainder of 10.
The next digit of our result is 0. 
Result so far: 50.0
The remainder is 10 after subtracting 0 from 10.
Bring next digit (1) of the dividend behind the 10 and repeat the process: 101 / 52

Moving on to step 5:
When dividing 101 by 52, we get 1 with a remainder of 49.
Put 1 as the next digit of the answer. 
Result so far: 501.0
The remainder is 49 after subtracting 52 from 101.
Append the next digit (9) from the dividend to 49 and continue with: 499 / 52

Step 6:
52 goes into 499 9 times with a remainder of 31.
The number 9 becomes the next digit in our result. 
Result so far: 5019.0
Subtract 468 from 499 to get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Moving on to step 7:
310 divided by 52 is 5 with a remainder of 50.
Use 5 as the next digit of our solution. 
Result so far: 5019.5
Deduct 260 from 310 and we're left with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Advancing to step 8:
The number 52 fits into 500 9 times, leaving a remainder of 32.
The next digit of our result is 9. 
Result so far: 5019.59
If we take 468 away from 500, we end up with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Moving on to step 9:
320 divided by 52 is 6 with a remainder of 8.
Record the quotient 6 as the next digit in the result. 
Result so far: 5019.596
Deduct 312 from 320 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 10:
52 goes into 80 1 times with a remainder of 28.
Put 1 as the next digit of the answer. 
Result so far: 5019.5961
If we take 52 away from 80, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Step 11:
52 can be fit into 280 5 times, resulting in a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 5019.59615
Subtract 260 from 280 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 12:
The number 52 fits into 200 3 times, leaving a remainder of 44.
Put 3 as the next digit of the answer. 
Result so far: 5019.596153
If we subtract 156 from 200, we get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

On to step 13:
52 goes into 440 8 times with a remainder of 24.
Write down 8 as next digit of the result. 
Result so far: 5019.5961538
Subtracting 416 from 440 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 14:
If we divide 240 by 52, we get 4 and a remainder of 32.
Write down 4 as next digit of the result. 
Result so far: 5019.59615384
Deduct 208 from 240 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Our division results in 5019.59615384 with a remaining 3.2e-08.