We're dividing 54671 by 52 
Our goal is to divide 54671 by 52.

Advancing to step 1:
The number 52 fits into 5 0 times, leaving a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Append the next digit (4) from the dividend to 5 and continue with: 54 / 52

Let's proceed to step 2:
54 divided by 52 is 1 with a remainder of 2.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 52 away from 54, we end up with 2.
Take the next digit (6) from the dividend and append it to 2, then repeat: 26 / 52

Advancing to step 3:
52 can be fit into 26 0 times, resulting in a remainder of 26.
Record the quotient 0 as the next digit in the result. 
Result so far: 10.0
Subtract 0 from 26 to get 26.
Fetch the next digit (7) from the dividend, attach it to 26 and continue: 267 / 52

Step 4:
If we divide 267 by 52, we get 5 and a remainder of 7.
The next digit of our result is 5. 
Result so far: 105.0
Subtracting 260 from 267 leaves us with 7.
Take the next digit (1) from the dividend and append it to 7, then repeat: 71 / 52

Step 5:
71 divided by 52 is 1 with a remainder of 19.
The number 1 becomes the next digit in our result. 
Result so far: 1051.0
If we subtract 52 from 71, we get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

On to step 6:
When dividing 190 by 52, we get 3 with a remainder of 34.
Use 3 as the next digit of our solution. 
Result so far: 1051.3
Deduct 156 from 190 and we're left with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Let's proceed to step 7:
The number 52 fits into 340 6 times, leaving a remainder of 28.
The next digit of our result is 6. 
Result so far: 1051.36
If we subtract 312 from 340, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Moving on to step 8:
If we divide 280 by 52, we get 5 and a remainder of 20.
The next digit of our result is 5. 
Result so far: 1051.365
The remainder is 20 after subtracting 260 from 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 9:
If we divide 200 by 52, we get 3 and a remainder of 44.
Put 3 as the next digit of the answer. 
Result so far: 1051.3653
If we take 156 away from 200, we end up with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

On to step 10:
The number 52 fits into 440 8 times, leaving a remainder of 24.
Put 8 as the next digit of the answer. 
Result so far: 1051.36538
Deduct 416 from 440 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 11:
The number 52 fits into 240 4 times, leaving a remainder of 32.
Write down 4 as next digit of the result. 
Result so far: 1051.365384
If we subtract 208 from 240, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 12:
The number 52 fits into 320 6 times, leaving a remainder of 8.
Put 6 as the next digit of the answer. 
Result so far: 1051.3653846
Subtract 312 from 320 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 13:
52 can be fit into 80 1 times, resulting in a remainder of 28.
The number 1 becomes the next digit in our result. 
Result so far: 1051.36538461
The remainder is 28 after subtracting 52 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

In conclusion, the division gives 1051.36538461 with a balance of 2.8e-08.