We look at the division of 52731973 by 705 
Our goal is to divide 52731973 by 705.

Advancing to step 1:
705 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 subtract 0 from 5, we get 5.
Bring next digit (2) of the dividend behind the 5 and repeat the process: 52 / 705

Let's proceed to step 2:
The number 705 fits into 52 0 times, leaving 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.
Grab the next digit (7) from the dividend, add it to 52, then carry on: 527 / 705

Step 3:
527 divided by 705 is 0 with a remainder of 527.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 527, we end up with 527.
Include the next digit (3) from the dividend after 527, then repeat: 5273 / 705

Step 4:
When dividing 5273 by 705, we get 7 with a remainder of 338.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Subtracting 4935 from 5273 leaves us with 338.
Append the next digit (1) from the dividend to 338 and continue with: 3381 / 705

Advancing to step 5:
705 goes into 3381 4 times with a remainder of 561.
The number 4 becomes the next digit in our result. 
Result so far: 74.0
Subtracting 2820 from 3381 leaves us with 561.
Append the next digit (9) from the dividend to 561 and continue with: 5619 / 705

Advancing to step 6:
5619 divided by 705 is 7 with a remainder of 684.
Write down 7 as next digit of the result. 
Result so far: 747.0
Deduct 4935 from 5619 and we're left with 684.
Take the next digit (7) from the dividend and append it to 684, then repeat: 6847 / 705

Moving on to step 7:
705 goes into 6847 9 times with a remainder of 502.
Write down 9 as next digit of the result. 
Result so far: 7479.0
If we subtract 6345 from 6847, we get 502.
Grab the next digit (3) from the dividend, add it to 502, then carry on: 5023 / 705

Moving on to step 8:
If we divide 5023 by 705, we get 7 and a remainder of 88.
Write down 7 as next digit of the result. 
Result so far: 74797.0
Subtracting 4935 from 5023 leaves us with 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

On to step 9:
If we divide 880 by 705, we get 1 and a remainder of 175.
Write down 1 as next digit of the result. 
Result so far: 74797.1
Subtracting 705 from 880 leaves us with 175.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1750, and continue the process.

Advancing to step 10:
705 can be fit into 1750 2 times, resulting in a remainder of 340.
Use 2 as the next digit of our solution. 
Result so far: 74797.12
The remainder is 340 after subtracting 1410 from 1750.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3400, and continue the process.

Step 11:
3400 divided by 705 is 4 with a remainder of 580.
Use 4 as the next digit of our solution. 
Result so far: 74797.124
If we take 2820 away from 3400, we end up with 580.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5800, and continue the process.

Going ahead to step 12:
705 goes into 5800 8 times with a remainder of 160.
Use 8 as the next digit of our solution. 
Result so far: 74797.1248
Deduct 5640 from 5800 and we're left 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.

On to step 13:
705 can be fit into 1600 2 times, resulting in a remainder of 190.
The number 2 becomes the next digit in our result. 
Result so far: 74797.12482
Subtracting 1410 from 1600 leaves us with 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

On to step 14:
The number 705 fits into 1900 2 times, leaving a remainder of 490.
The number 2 becomes the next digit in our result. 
Result so far: 74797.124822
Deduct 1410 from 1900 and we're left with 490.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4900, and continue the process.

The final outcome is 74797.124822, with a leftover of 4.9e-05.