We're dividing 52485271 by 821 
We want to figure out the number of times 52485271 can be divided by 821.

Going ahead to step 1:
821 goes into 5 0 times with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Take the next digit (2) from the dividend and append it to 5, then repeat: 52 / 821

Advancing to step 2:
The number 821 fits into 52 0 times, leaving a remainder of 52.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 52 leaves us with 52.
Bring next digit (4) of the dividend behind the 52 and repeat the process: 524 / 821

Advancing to step 3:
When dividing 524 by 821, we get 0 with a remainder of 524.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 524 and we're left with 524.
Include the next digit (8) from the dividend after 524, then repeat: 5248 / 821

Advancing to step 4:
5248 divided by 821 is 6 with a remainder of 322.
Put 6 as the next digit of the answer. 
Result so far: 6.0
Deduct 4926 from 5248 and we're left with 322.
Bring next digit (5) of the dividend behind the 322 and repeat the process: 3225 / 821

Moving on to step 5:
821 can be fit into 3225 3 times, resulting in a remainder of 762.
The next digit of our result is 3. 
Result so far: 63.0
Deduct 2463 from 3225 and we're left with 762.
Fetch the next digit (2) from the dividend, attach it to 762 and continue: 7622 / 821

Step 6:
The number 821 fits into 7622 9 times, leaving a remainder of 233.
The next digit of our result is 9. 
Result so far: 639.0
Subtracting 7389 from 7622 leaves us with 233.
Grab the next digit (7) from the dividend, add it to 233, then carry on: 2337 / 821

Going ahead to step 7:
The number 821 fits into 2337 2 times, leaving a remainder of 695.
Record the quotient 2 as the next digit in the result. 
Result so far: 6392.0
If we subtract 1642 from 2337, we get 695.
Append the next digit (1) from the dividend to 695 and continue with: 6951 / 821

Advancing to step 8:
821 goes into 6951 8 times with a remainder of 383.
Put 8 as the next digit of the answer. 
Result so far: 63928.0
Subtracting 6568 from 6951 leaves us with 383.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3830, and continue the process.

Moving on to step 9:
When dividing 3830 by 821, we get 4 with a remainder of 546.
The next digit of our result is 4. 
Result so far: 63928.4
Subtracting 3284 from 3830 leaves us with 546.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5460, and continue the process.

On to step 10:
5460 divided by 821 is 6 with a remainder of 534.
Record the quotient 6 as the next digit in the result. 
Result so far: 63928.46
Deduct 4926 from 5460 and we're left with 534.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5340, and continue the process.

On to step 11:
If we divide 5340 by 821, we get 6 and a remainder of 414.
Use 6 as the next digit of our solution. 
Result so far: 63928.466
If we subtract 4926 from 5340, we get 414.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4140, and continue the process.

In conclusion, the division gives 63928.466 with a balance of 0.0414.