52523942 divided by 161 
Let's see how many times 161 fits into 52523942.

Moving on to step 1:
5 divided by 161 is 0 with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Fetch the next digit (2) from the dividend, attach it to 5 and continue: 52 / 161

Advancing to step 2:
161 can be fit into 52 0 times, resulting in a remainder of 52.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 52 after subtracting 0 from 52.
Fetch the next digit (5) from the dividend, attach it to 52 and continue: 525 / 161

Advancing to step 3:
525 divided by 161 is 3 with a remainder of 42.
The next digit of our result is 3. 
Result so far: 3.0
The remainder is 42 after subtracting 483 from 525.
Include the next digit (2) from the dividend after 42, then repeat: 422 / 161

On to step 4:
The number 161 fits into 422 2 times, leaving a remainder of 100.
The next digit of our result is 2. 
Result so far: 32.0
Subtracting 322 from 422 leaves us with 100.
Take the next digit (3) from the dividend and append it to 100, then repeat: 1003 / 161

Moving on to step 5:
161 can be fit into 1003 6 times, resulting in a remainder of 37.
Use 6 as the next digit of our solution. 
Result so far: 326.0
The remainder is 37 after subtracting 966 from 1003.
Grab the next digit (9) from the dividend, add it to 37, then carry on: 379 / 161

Moving on to step 6:
If we divide 379 by 161, we get 2 and a remainder of 57.
The next digit of our result is 2. 
Result so far: 3262.0
Subtract 322 from 379 to get 57.
Take the next digit (4) from the dividend and append it to 57, then repeat: 574 / 161

On to step 7:
If we divide 574 by 161, we get 3 and a remainder of 91.
Put 3 as the next digit of the answer. 
Result so far: 32623.0
Subtracting 483 from 574 leaves us with 91.
Include the next digit (2) from the dividend after 91, then repeat: 912 / 161

Let's proceed to step 8:
When dividing 912 by 161, we get 5 with a remainder of 107.
The number 5 becomes the next digit in our result. 
Result so far: 326235.0
Subtracting 805 from 912 leaves us with 107.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1070, and continue the process.

Going ahead to step 9:
1070 divided by 161 is 6 with a remainder of 104.
Record the quotient 6 as the next digit in the result. 
Result so far: 326235.6
Subtract 966 from 1070 to get 104.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

Going ahead to step 10:
If we divide 1040 by 161, we get 6 and a remainder of 74.
The number 6 becomes the next digit in our result. 
Result so far: 326235.66
Deduct 966 from 1040 and we're left with 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

The final result is 326235.66 with a remainder of 0.074.