We're dividing 53271467 by 276 
Our goal is to divide 53271467 by 276.

Moving on to step 1:
The number 276 fits into 5 0 times, leaving 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.
Take the next digit (3) from the dividend and append it to 5, then repeat: 53 / 276

Step 2:
When dividing 53 by 276, we get 0 with a remainder of 53.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 53 and we're left with 53.
Bring next digit (2) of the dividend behind the 53 and repeat the process: 532 / 276

Step 3:
276 goes into 532 1 times with a remainder of 256.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 276 from 532 leaves us with 256.
Include the next digit (7) from the dividend after 256, then repeat: 2567 / 276

Advancing to step 4:
276 can be fit into 2567 9 times, resulting in a remainder of 83.
Put 9 as the next digit of the answer. 
Result so far: 19.0
If we take 2484 away from 2567, we end up with 83.
Take the next digit (1) from the dividend and append it to 83, then repeat: 831 / 276

Going ahead to step 5:
When dividing 831 by 276, we get 3 with a remainder of 3.
The next digit of our result is 3. 
Result so far: 193.0
If we take 828 away from 831, we end up with 3.
Fetch the next digit (4) from the dividend, attach it to 3 and continue: 34 / 276

Let's proceed to step 6:
276 can be fit into 34 0 times, resulting in a remainder of 34.
Write down 0 as next digit of the result. 
Result so far: 1930.0
Subtract 0 from 34 to get 34.
Take the next digit (6) from the dividend and append it to 34, then repeat: 346 / 276

Step 7:
When dividing 346 by 276, we get 1 with a remainder of 70.
Use 1 as the next digit of our solution. 
Result so far: 19301.0
Subtract 276 from 346 to get 70.
Bring next digit (7) of the dividend behind the 70 and repeat the process: 707 / 276

Going ahead to step 8:
707 divided by 276 is 2 with a remainder of 155.
Write down 2 as next digit of the result. 
Result so far: 193012.0
If we take 552 away from 707, we end up with 155.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1550, and continue the process.

Advancing to step 9:
276 can be fit into 1550 5 times, resulting in a remainder of 170.
The next digit of our result is 5. 
Result so far: 193012.5
Subtract 1380 from 1550 to get 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

Moving on to step 10:
1700 divided by 276 is 6 with a remainder of 44.
Record the quotient 6 as the next digit in the result. 
Result so far: 193012.56
The remainder is 44 after subtracting 1656 from 1700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Going ahead to step 11:
When dividing 440 by 276, we get 1 with a remainder of 164.
Write down 1 as next digit of the result. 
Result so far: 193012.561
Deduct 276 from 440 and we're left with 164.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1640, and continue the process.

Let's proceed to step 12:
If we divide 1640 by 276, we get 5 and a remainder of 260.
Put 5 as the next digit of the answer. 
Result so far: 193012.5615
If we subtract 1380 from 1640, we get 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

Advancing to step 13:
2600 divided by 276 is 9 with a remainder of 116.
The number 9 becomes the next digit in our result. 
Result so far: 193012.56159
The remainder is 116 after subtracting 2484 from 2600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

Let's proceed to step 14:
276 can be fit into 1160 4 times, resulting in a remainder of 56.
Put 4 as the next digit of the answer. 
Result so far: 193012.561594
The remainder is 56 after subtracting 1104 from 1160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Let's proceed to step 15:
276 goes into 560 2 times with a remainder of 8.
The number 2 becomes the next digit in our result. 
Result so far: 193012.5615942
Deduct 552 from 560 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 16:
276 can be fit into 80 0 times, resulting in a remainder of 80.
Record the quotient 0 as the next digit in the result. 
Result so far: 193012.5615942
If we take 0 away from 80, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

In conclusion, the division gives 193012.5615942 with a balance of 8e-08.