We look at the division of 57204178 by 521 
We're looking to find how many times 521 goes into 57204178.

Let's proceed to step 1:
5 divided by 521 is 0 with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Grab the next digit (7) from the dividend, add it to 5, then carry on: 57 / 521

Moving on to step 2:
When dividing 57 by 521, we get 0 with a remainder of 57.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 57 and we're left with 57.
Append the next digit (2) from the dividend to 57 and continue with: 572 / 521

Step 3:
The number 521 fits into 572 1 times, leaving a remainder of 51.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 521 from 572 and we're left with 51.
Append the next digit (0) from the dividend to 51 and continue with: 510 / 521

Let's proceed to step 4:
521 can be fit into 510 0 times, resulting in a remainder of 510.
The next digit of our result is 0. 
Result so far: 10.0
Subtract 0 from 510 to get 510.
Fetch the next digit (4) from the dividend, attach it to 510 and continue: 5104 / 521

Step 5:
521 goes into 5104 9 times with a remainder of 415.
Record the quotient 9 as the next digit in the result. 
Result so far: 109.0
Subtract 4689 from 5104 to get 415.
Take the next digit (1) from the dividend and append it to 415, then repeat: 4151 / 521

Advancing to step 6:
4151 divided by 521 is 7 with a remainder of 504.
The number 7 becomes the next digit in our result. 
Result so far: 1097.0
The remainder is 504 after subtracting 3647 from 4151.
Grab the next digit (7) from the dividend, add it to 504, then carry on: 5047 / 521

Let's proceed to step 7:
If we divide 5047 by 521, we get 9 and a remainder of 358.
The number 9 becomes the next digit in our result. 
Result so far: 10979.0
Subtract 4689 from 5047 to get 358.
Fetch the next digit (8) from the dividend, attach it to 358 and continue: 3588 / 521

Going ahead to step 8:
When dividing 3588 by 521, we get 6 with a remainder of 462.
Record the quotient 6 as the next digit in the result. 
Result so far: 109796.0
Subtracting 3126 from 3588 leaves us with 462.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4620, and continue the process.

Advancing to step 9:
The number 521 fits into 4620 8 times, leaving a remainder of 452.
Record the quotient 8 as the next digit in the result. 
Result so far: 109796.8
Subtract 4168 from 4620 to get 452.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4520, and continue the process.

Moving on to step 10:
4520 divided by 521 is 8 with a remainder of 352.
Write down 8 as next digit of the result. 
Result so far: 109796.88
Subtracting 4168 from 4520 leaves us with 352.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3520, and continue the process.

The final result is 109796.88 with a remainder of 0.352.