52746476 ÷ 539 
We're looking to find how many times 539 goes into 52746476.

Moving on to step 1:
5 divided by 539 is 0 with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Append the next digit (2) from the dividend to 5 and continue with: 52 / 539

Moving on to step 2:
The number 539 fits into 52 0 times, leaving a remainder of 52.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 52, we end up with 52.
Bring next digit (7) of the dividend behind the 52 and repeat the process: 527 / 539

Step 3:
527 divided by 539 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.
Take the next digit (4) from the dividend and append it to 527, then repeat: 5274 / 539

Going ahead to step 4:
539 goes into 5274 9 times with a remainder of 423.
Put 9 as the next digit of the answer. 
Result so far: 9.0
If we take 4851 away from 5274, we end up with 423.
Fetch the next digit (6) from the dividend, attach it to 423 and continue: 4236 / 539

Step 5:
539 can be fit into 4236 7 times, resulting in a remainder of 463.
Use 7 as the next digit of our solution. 
Result so far: 97.0
If we subtract 3773 from 4236, we get 463.
Fetch the next digit (4) from the dividend, attach it to 463 and continue: 4634 / 539

Let's proceed to step 6:
4634 divided by 539 is 8 with a remainder of 322.
Put 8 as the next digit of the answer. 
Result so far: 978.0
If we take 4312 away from 4634, we end up with 322.
Bring next digit (7) of the dividend behind the 322 and repeat the process: 3227 / 539

Step 7:
The number 539 fits into 3227 5 times, leaving a remainder of 532.
Use 5 as the next digit of our solution. 
Result so far: 9785.0
Deduct 2695 from 3227 and we're left with 532.
Fetch the next digit (6) from the dividend, attach it to 532 and continue: 5326 / 539

Advancing to step 8:
When dividing 5326 by 539, we get 9 with a remainder of 475.
Record the quotient 9 as the next digit in the result. 
Result so far: 97859.0
If we take 4851 away from 5326, we end up with 475.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4750, and continue the process.

On to step 9:
4750 divided by 539 is 8 with a remainder of 438.
Write down 8 as next digit of the result. 
Result so far: 97859.8
The remainder is 438 after subtracting 4312 from 4750.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4380, and continue the process.

Step 10:
539 can be fit into 4380 8 times, resulting in a remainder of 68.
The number 8 becomes the next digit in our result. 
Result so far: 97859.88
If we take 4312 away from 4380, we end up with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Our division results in 97859.88 with a remaining 0.068.