We're dividing 53461447 by 524 
We want to figure out the number of times 53461447 can be divided by 524.

On to step 1:
524 goes into 5 0 times with 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.
Take the next digit (3) from the dividend and append it to 5, then repeat: 53 / 524

Let's proceed to step 2:
524 goes into 53 0 times with a remainder of 53.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 53, we end up with 53.
Append the next digit (4) from the dividend to 53 and continue with: 534 / 524

Going ahead to step 3:
The number 524 fits into 534 1 times, leaving a remainder of 10.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 524 away from 534, we end up with 10.
Grab the next digit (6) from the dividend, add it to 10, then carry on: 106 / 524

Step 4:
If we divide 106 by 524, we get 0 and a remainder of 106.
Write down 0 as next digit of the result. 
Result so far: 10.0
If we take 0 away from 106, we end up with 106.
Include the next digit (1) from the dividend after 106, then repeat: 1061 / 524

Advancing to step 5:
The number 524 fits into 1061 2 times, leaving a remainder of 13.
The next digit of our result is 2. 
Result so far: 102.0
Subtract 1048 from 1061 to get 13.
Append the next digit (4) from the dividend to 13 and continue with: 134 / 524

Moving on to step 6:
524 can be fit into 134 0 times, resulting in a remainder of 134.
Put 0 as the next digit of the answer. 
Result so far: 1020.0
The remainder is 134 after subtracting 0 from 134.
Grab the next digit (4) from the dividend, add it to 134, then carry on: 1344 / 524

Advancing to step 7:
When dividing 1344 by 524, we get 2 with a remainder of 296.
The number 2 becomes the next digit in our result. 
Result so far: 10202.0
Deduct 1048 from 1344 and we're left with 296.
Append the next digit (7) from the dividend to 296 and continue with: 2967 / 524

On to step 8:
The number 524 fits into 2967 5 times, leaving a remainder of 347.
Use 5 as the next digit of our solution. 
Result so far: 102025.0
Subtract 2620 from 2967 to get 347.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3470, and continue the process.

Moving on to step 9:
3470 divided by 524 is 6 with a remainder of 326.
Write down 6 as next digit of the result. 
Result so far: 102025.6
The remainder is 326 after subtracting 3144 from 3470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3260, and continue the process.

On to step 10:
3260 divided by 524 is 6 with a remainder of 116.
The number 6 becomes the next digit in our result. 
Result so far: 102025.66
If we subtract 3144 from 3260, we get 116.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

After the division, we end up with 102025.66 and a remainder of 0.116.