We're dividing 52671400 by 976 
Our goal is to divide 52671400 by 976.

Advancing to step 1:
The number 976 fits into 5 0 times, leaving a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Append the next digit (2) from the dividend to 5 and continue with: 52 / 976

Moving on to step 2:
52 divided by 976 is 0 with a remainder of 52.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 52 leaves us with 52.
Take the next digit (6) from the dividend and append it to 52, then repeat: 526 / 976

Let's proceed to step 3:
The number 976 fits into 526 0 times, leaving a remainder of 526.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 526 after subtracting 0 from 526.
Grab the next digit (7) from the dividend, add it to 526, then carry on: 5267 / 976

On to step 4:
If we divide 5267 by 976, we get 5 and a remainder of 387.
Write down 5 as next digit of the result. 
Result so far: 5.0
Subtract 4880 from 5267 to get 387.
Take the next digit (1) from the dividend and append it to 387, then repeat: 3871 / 976

On to step 5:
3871 divided by 976 is 3 with a remainder of 943.
Record the quotient 3 as the next digit in the result. 
Result so far: 53.0
If we subtract 2928 from 3871, we get 943.
Include the next digit (4) from the dividend after 943, then repeat: 9434 / 976

Going ahead to step 6:
976 can be fit into 9434 9 times, resulting in a remainder of 650.
Record the quotient 9 as the next digit in the result. 
Result so far: 539.0
The remainder is 650 after subtracting 8784 from 9434.
Include the next digit (0) from the dividend after 650, then repeat: 6500 / 976

Advancing to step 7:
When dividing 6500 by 976, we get 6 with a remainder of 644.
Record the quotient 6 as the next digit in the result. 
Result so far: 5396.0
If we subtract 5856 from 6500, we get 644.
Bring next digit (0) of the dividend behind the 644 and repeat the process: 6440 / 976

Let's proceed to step 8:
6440 divided by 976 is 6 with a remainder of 584.
The number 6 becomes the next digit in our result. 
Result so far: 53966.0
Deduct 5856 from 6440 and we're left with 584.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5840, and continue the process.

Going ahead to step 9:
5840 divided by 976 is 5 with a remainder of 960.
Put 5 as the next digit of the answer. 
Result so far: 53966.5
If we take 4880 away from 5840, we end up with 960.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9600, and continue the process.

Going ahead to step 10:
If we divide 9600 by 976, we get 9 and a remainder of 816.
Record the quotient 9 as the next digit in the result. 
Result so far: 53966.59
If we subtract 8784 from 9600, we get 816.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8160, and continue the process.

Going ahead to step 11:
8160 divided by 976 is 8 with a remainder of 352.
Record the quotient 8 as the next digit in the result. 
Result so far: 53966.598
Deduct 7808 from 8160 and we're left 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.

Advancing to step 12:
3520 divided by 976 is 3 with a remainder of 592.
The next digit of our result is 3. 
Result so far: 53966.5983
Deduct 2928 from 3520 and we're left with 592.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5920, and continue the process.

Moving on to step 13:
The number 976 fits into 5920 6 times, leaving a remainder of 64.
Use 6 as the next digit of our solution. 
Result so far: 53966.59836
Deduct 5856 from 5920 and we're left with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

On to step 14:
976 can be fit into 640 0 times, resulting in a remainder of 640.
The next digit of our result is 0. 
Result so far: 53966.59836
If we subtract 0 from 640, we get 640.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6400, and continue the process.

Moving on to step 15:
6400 divided by 976 is 6 with a remainder of 544.
Record the quotient 6 as the next digit in the result. 
Result so far: 53966.5983606
Subtract 5856 from 6400 to get 544.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5440, and continue the process.

Advancing to step 16:
If we divide 5440 by 976, we get 5 and a remainder of 560.
Use 5 as the next digit of our solution. 
Result so far: 53966.59836065
Subtract 4880 from 5440 to get 560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5600, and continue the process.

After the division, we end up with 53966.59836065 and a remainder of 5.6e-07.