We look at the division of 52795391 by 260 
Let's see how many times 260 fits into 52795391.

Advancing to step 1:
5 divided by 260 is 0 with a remainder of 5.
Put 0 as the next digit of the answer. 
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 / 260

On to step 2:
260 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
Deduct 0 from 52 and we're left with 52.
Append the next digit (7) from the dividend to 52 and continue with: 527 / 260

Going ahead to step 3:
527 divided by 260 is 2 with a remainder of 7.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Subtracting 520 from 527 leaves us with 7.
Include the next digit (9) from the dividend after 7, then repeat: 79 / 260

On to step 4:
79 divided by 260 is 0 with a remainder of 79.
Write down 0 as next digit of the result. 
Result so far: 20.0
The remainder is 79 after subtracting 0 from 79.
Fetch the next digit (5) from the dividend, attach it to 79 and continue: 795 / 260

Going ahead to step 5:
If we divide 795 by 260, we get 3 and a remainder of 15.
Use 3 as the next digit of our solution. 
Result so far: 203.0
The remainder is 15 after subtracting 780 from 795.
Grab the next digit (3) from the dividend, add it to 15, then carry on: 153 / 260

Moving on to step 6:
The number 260 fits into 153 0 times, leaving a remainder of 153.
Use 0 as the next digit of our solution. 
Result so far: 2030.0
Deduct 0 from 153 and we're left with 153.
Include the next digit (9) from the dividend after 153, then repeat: 1539 / 260

Advancing to step 7:
The number 260 fits into 1539 5 times, leaving a remainder of 239.
The next digit of our result is 5. 
Result so far: 20305.0
If we take 1300 away from 1539, we end up with 239.
Take the next digit (1) from the dividend and append it to 239, then repeat: 2391 / 260

Let's proceed to step 8:
2391 divided by 260 is 9 with a remainder of 51.
Put 9 as the next digit of the answer. 
Result so far: 203059.0
Subtract 2340 from 2391 to get 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Moving on to step 9:
When dividing 510 by 260, we get 1 with a remainder of 250.
The number 1 becomes the next digit in our result. 
Result so far: 203059.1
If we take 260 away from 510, we end up with 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2500, and continue the process.

Going ahead to step 10:
When dividing 2500 by 260, we get 9 with a remainder of 160.
Record the quotient 9 as the next digit in the result. 
Result so far: 203059.19
If we subtract 2340 from 2500, we get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Advancing to step 11:
If we divide 1600 by 260, we get 6 and a remainder of 40.
Put 6 as the next digit of the answer. 
Result so far: 203059.196
Deduct 1560 from 1600 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 12:
The number 260 fits into 400 1 times, leaving a remainder of 140.
Write down 1 as next digit of the result. 
Result so far: 203059.1961
If we subtract 260 from 400, we get 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Moving on to step 13:
When dividing 1400 by 260, we get 5 with a remainder of 100.
The number 5 becomes the next digit in our result. 
Result so far: 203059.19615
If we take 1300 away from 1400, we end up with 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1000, and continue the process.

Step 14:
1000 divided by 260 is 3 with a remainder of 220.
Use 3 as the next digit of our solution. 
Result so far: 203059.196153
If we subtract 780 from 1000, we get 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

On to step 15:
If we divide 2200 by 260, we get 8 and a remainder of 120.
Put 8 as the next digit of the answer. 
Result so far: 203059.1961538
If we take 2080 away from 2200, we end up with 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Let's proceed to step 16:
If we divide 1200 by 260, we get 4 and a remainder of 160.
The number 4 becomes the next digit in our result. 
Result so far: 203059.19615384
Subtracting 1040 from 1200 leaves us with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Our division results in 203059.19615384 with a remaining 1.6e-07.