We look at the division of 52130 by 71 
We want to divide 52130 by 71.

Let's proceed to step 1:
71 can be fit into 5 0 times, resulting in a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Take the next digit (2) from the dividend and append it to 5, then repeat: 52 / 71

Step 2:
71 can be fit into 52 0 times, resulting in a remainder of 52.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 52 to get 52.
Include the next digit (1) from the dividend after 52, then repeat: 521 / 71

Advancing to step 3:
If we divide 521 by 71, we get 7 and a remainder of 24.
Use 7 as the next digit of our solution. 
Result so far: 7.0
Subtract 497 from 521 to get 24.
Include the next digit (3) from the dividend after 24, then repeat: 243 / 71

Step 4:
The number 71 fits into 243 3 times, leaving a remainder of 30.
Put 3 as the next digit of the answer. 
Result so far: 73.0
Deduct 213 from 243 and we're left with 30.
Bring next digit (0) of the dividend behind the 30 and repeat the process: 300 / 71

Let's proceed to step 5:
When dividing 300 by 71, we get 4 with a remainder of 16.
The number 4 becomes the next digit in our result. 
Result so far: 734.0
Deduct 284 from 300 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Moving on to step 6:
160 divided by 71 is 2 with a remainder of 18.
Use 2 as the next digit of our solution. 
Result so far: 734.2
Subtracting 142 from 160 leaves us with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 7:
When dividing 180 by 71, we get 2 with a remainder of 38.
Write down 2 as next digit of the result. 
Result so far: 734.22
Subtracting 142 from 180 leaves us with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

The final result is 734.22 with a remainder of 0.038.