We look at the division of 52754939 by 207 
We want to divide 52754939 by 207.

Going ahead to step 1:
5 divided by 207 is 0 with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Fetch the next digit (2) from the dividend, attach it to 5 and continue: 52 / 207

Advancing to step 2:
When dividing 52 by 207, we get 0 with a remainder of 52.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 52, we get 52.
Append the next digit (7) from the dividend to 52 and continue with: 527 / 207

On to step 3:
527 divided by 207 is 2 with a remainder of 113.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 414 from 527 and we're left with 113.
Bring next digit (5) of the dividend behind the 113 and repeat the process: 1135 / 207

Moving on to step 4:
207 goes into 1135 5 times with a remainder of 100.
The next digit of our result is 5. 
Result so far: 25.0
If we subtract 1035 from 1135, we get 100.
Bring next digit (4) of the dividend behind the 100 and repeat the process: 1004 / 207

Moving on to step 5:
207 goes into 1004 4 times with a remainder of 176.
Use 4 as the next digit of our solution. 
Result so far: 254.0
If we subtract 828 from 1004, we get 176.
Grab the next digit (9) from the dividend, add it to 176, then carry on: 1769 / 207

Step 6:
207 can be fit into 1769 8 times, resulting in a remainder of 113.
Put 8 as the next digit of the answer. 
Result so far: 2548.0
The remainder is 113 after subtracting 1656 from 1769.
Fetch the next digit (3) from the dividend, attach it to 113 and continue: 1133 / 207

Moving on to step 7:
207 goes into 1133 5 times with a remainder of 98.
The number 5 becomes the next digit in our result. 
Result so far: 25485.0
Subtracting 1035 from 1133 leaves us with 98.
Bring next digit (9) of the dividend behind the 98 and repeat the process: 989 / 207

Step 8:
The number 207 fits into 989 4 times, leaving a remainder of 161.
Use 4 as the next digit of our solution. 
Result so far: 254854.0
Subtracting 828 from 989 leaves us with 161.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1610, and continue the process.

Let's proceed to step 9:
207 can be fit into 1610 7 times, resulting in a remainder of 161.
Put 7 as the next digit of the answer. 
Result so far: 254854.7
If we subtract 1449 from 1610, we get 161.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1610, and continue the process.

On to step 10:
1610 divided by 207 is 7 with a remainder of 161.
Record the quotient 7 as the next digit in the result. 
Result so far: 254854.77
The remainder is 161 after subtracting 1449 from 1610.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1610, and continue the process.

After the division, we end up with 254854.77 and a remainder of 0.161.