Let's divide 12661 by 52
We want to divide 12661 by 52.

Let's proceed to step 1:
52 can be fit into 1 0 times, resulting in a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Take the next digit (2) from the dividend and append it to 1, then repeat: 12 / 52

Going ahead to step 2:
The number 52 fits into 12 0 times, leaving a remainder of 12.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 12 and we're left with 12.
Append the next digit (6) from the dividend to 12 and continue with: 126 / 52

Moving on to step 3:
52 can be fit into 126 2 times, resulting in a remainder of 22.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we subtract 104 from 126, we get 22.
Grab the next digit (6) from the dividend, add it to 22, then carry on: 226 / 52

Moving on to step 4:
52 can be fit into 226 4 times, resulting in a remainder of 18.
Write down 4 as next digit of the result. 
Result so far: 24.0
Subtracting 208 from 226 leaves us with 18.
Grab the next digit (1) from the dividend, add it to 18, then carry on: 181 / 52

Step 5:
181 divided by 52 is 3 with a remainder of 25.
The number 3 becomes the next digit in our result. 
Result so far: 243.0
Subtract 156 from 181 to get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Going ahead to step 6:
52 goes into 250 4 times with a remainder of 42.
Put 4 as the next digit of the answer. 
Result so far: 243.4
If we subtract 208 from 250, we get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Let's proceed to step 7:
When dividing 420 by 52, we get 8 with a remainder of 4.
Put 8 as the next digit of the answer. 
Result so far: 243.48
Subtract 416 from 420 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 8:
When dividing 40 by 52, we get 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 243.48
If we take 0 away from 40, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 9:
52 can be fit into 400 7 times, resulting in a remainder of 36.
The number 7 becomes the next digit in our result. 
Result so far: 243.4807
Subtracting 364 from 400 leaves us with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 10:
The number 52 fits into 360 6 times, leaving a remainder of 48.
Put 6 as the next digit of the answer. 
Result so far: 243.48076
If we take 312 away from 360, we end up with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

On to step 11:
The number 52 fits into 480 9 times, leaving a remainder of 12.
The number 9 becomes the next digit in our result. 
Result so far: 243.480769
If we take 468 away from 480, we end up with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 12:
52 can be fit into 120 2 times, resulting in a remainder of 16.
The next digit of our result is 2. 
Result so far: 243.4807692
Subtracting 104 from 120 leaves us 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.

Going ahead to step 13:
160 divided by 52 is 3 with a remainder of 4.
Use 3 as the next digit of our solution. 
Result so far: 243.48076923
The remainder is 4 after subtracting 156 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

After the division, we end up with 243.48076923 and a remainder of 4e-09.