We look at the division of 52440000 by 353 
Our goal is to divide 52440000 by 353.

Going ahead to step 1:
The number 353 fits into 5 0 times, leaving a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Fetch the next digit (2) from the dividend, attach it to 5 and continue: 52 / 353

Going ahead to step 2:
If we divide 52 by 353, we get 0 and a remainder of 52.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 52 leaves us with 52.
Append the next digit (4) from the dividend to 52 and continue with: 524 / 353

Going ahead to step 3:
353 can be fit into 524 1 times, resulting in a remainder of 171.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 353 from 524 to get 171.
Include the next digit (4) from the dividend after 171, then repeat: 1714 / 353

Going ahead to step 4:
If we divide 1714 by 353, we get 4 and a remainder of 302.
The number 4 becomes the next digit in our result. 
Result so far: 14.0
Deduct 1412 from 1714 and we're left with 302.
Take the next digit (0) from the dividend and append it to 302, then repeat: 3020 / 353

Advancing to step 5:
353 goes into 3020 8 times with a remainder of 196.
Write down 8 as next digit of the result. 
Result so far: 148.0
Subtracting 2824 from 3020 leaves us with 196.
Append the next digit (0) from the dividend to 196 and continue with: 1960 / 353

On to step 6:
1960 divided by 353 is 5 with a remainder of 195.
Use 5 as the next digit of our solution. 
Result so far: 1485.0
If we subtract 1765 from 1960, we get 195.
Include the next digit (0) from the dividend after 195, then repeat: 1950 / 353

Moving on to step 7:
The number 353 fits into 1950 5 times, leaving a remainder of 185.
The number 5 becomes the next digit in our result. 
Result so far: 14855.0
Subtracting 1765 from 1950 leaves us with 185.
Grab the next digit (0) from the dividend, add it to 185, then carry on: 1850 / 353

Going ahead to step 8:
1850 divided by 353 is 5 with a remainder of 85.
The next digit of our result is 5. 
Result so far: 148555.0
Subtract 1765 from 1850 to get 85.
Since there are no more digits in the dividend, we add a zero to the remainder making it 850, and continue the process.

Going ahead to step 9:
850 divided by 353 is 2 with a remainder of 144.
Put 2 as the next digit of the answer. 
Result so far: 148555.2
If we take 706 away from 850, we end up with 144.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

Step 10:
1440 divided by 353 is 4 with a remainder of 28.
The next digit of our result is 4. 
Result so far: 148555.24
If we subtract 1412 from 1440, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Going ahead to step 11:
When dividing 280 by 353, we get 0 with a remainder of 280.
The next digit of our result is 0. 
Result so far: 148555.24
If we take 0 away from 280, we end up with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Let's proceed to step 12:
When dividing 2800 by 353, we get 7 with a remainder of 329.
Use 7 as the next digit of our solution. 
Result so far: 148555.2407
Deduct 2471 from 2800 and we're left with 329.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3290, and continue the process.

Advancing to step 13:
353 can be fit into 3290 9 times, resulting in a remainder of 113.
Put 9 as the next digit of the answer. 
Result so far: 148555.24079
Deduct 3177 from 3290 and we're left with 113.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1130, and continue the process.

On to step 14:
If we divide 1130 by 353, we get 3 and a remainder of 71.
Put 3 as the next digit of the answer. 
Result so far: 148555.240793
If we take 1059 away from 1130, we end up with 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Step 15:
353 can be fit into 710 2 times, resulting in a remainder of 4.
The next digit of our result is 2. 
Result so far: 148555.2407932
If we take 706 away from 710, 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.

Going ahead to step 16:
40 divided by 353 is 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 148555.2407932
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.

After the division, we end up with 148555.2407932 and a remainder of 4e-08.