We look at the division of 523281 by 25 
We want to figure out the number of times 523281 can be divided by 25.

Let's proceed to step 1:
25 can be fit into 5 0 times, resulting in a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Fetch the next digit (2) from the dividend, attach it to 5 and continue: 52 / 25

Step 2:
The number 25 fits into 52 2 times, leaving a remainder of 2.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 50 from 52 leaves us with 2.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 25

Advancing to step 3:
When dividing 23 by 25, we get 0 with a remainder of 23.
The next digit of our result is 0. 
Result so far: 20.0
Subtract 0 from 23 to get 23.
Fetch the next digit (2) from the dividend, attach it to 23 and continue: 232 / 25

Going ahead to step 4:
25 can be fit into 232 9 times, resulting in a remainder of 7.
The number 9 becomes the next digit in our result. 
Result so far: 209.0
Deduct 225 from 232 and we're left with 7.
Fetch the next digit (8) from the dividend, attach it to 7 and continue: 78 / 25

Moving on to step 5:
If we divide 78 by 25, we get 3 and a remainder of 3.
The next digit of our result is 3. 
Result so far: 2093.0
If we subtract 75 from 78, we get 3.
Include the next digit (1) from the dividend after 3, then repeat: 31 / 25

Let's proceed to step 6:
31 divided by 25 is 1 with a remainder of 6.
The next digit of our result is 1. 
Result so far: 20931.0
Subtracting 25 from 31 leaves us with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 7:
If we divide 60 by 25, we get 2 and a remainder of 10.
Put 2 as the next digit of the answer. 
Result so far: 20931.2
If we subtract 50 from 60, we get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 8:
25 can be fit into 100 4 times, resulting in a remainder of 0.
Put 4 as the next digit of the answer. 
Result so far: 20931.24
Deduct 100 from 100 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 9:
The number 25 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 20931.24
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 10:
When dividing 0 by 25, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 20931.24
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 20931.24 and a remainder of 0.0.