We're dividing 854923 by 53 
We want to divide 854923 by 53.

Advancing to step 1:
If we divide 8 by 53, we get 0 and a remainder of 8.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Grab the next digit (5) from the dividend, add it to 8, then carry on: 85 / 53

Moving on to step 2:
When dividing 85 by 53, we get 1 with a remainder of 32.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 53 away from 85, we end up with 32.
Include the next digit (4) from the dividend after 32, then repeat: 324 / 53

Going ahead to step 3:
If we divide 324 by 53, we get 6 and a remainder of 6.
Write down 6 as next digit of the result. 
Result so far: 16.0
If we subtract 318 from 324, we get 6.
Include the next digit (9) from the dividend after 6, then repeat: 69 / 53

Moving on to step 4:
53 goes into 69 1 times with a remainder of 16.
Write down 1 as next digit of the result. 
Result so far: 161.0
If we subtract 53 from 69, we get 16.
Take the next digit (2) from the dividend and append it to 16, then repeat: 162 / 53

Advancing to step 5:
53 goes into 162 3 times with a remainder of 3.
Write down 3 as next digit of the result. 
Result so far: 1613.0
Deduct 159 from 162 and we're left with 3.
Include the next digit (3) from the dividend after 3, then repeat: 33 / 53

On to step 6:
53 goes into 33 0 times with a remainder of 33.
The next digit of our result is 0. 
Result so far: 16130.0
The remainder is 33 after subtracting 0 from 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Step 7:
53 can be fit into 330 6 times, resulting in a remainder of 12.
The number 6 becomes the next digit in our result. 
Result so far: 16130.6
If we take 318 away from 330, 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.

Advancing to step 8:
If we divide 120 by 53, we get 2 and a remainder of 14.
Put 2 as the next digit of the answer. 
Result so far: 16130.62
If we take 106 away from 120, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Let's proceed to step 9:
53 goes into 140 2 times with a remainder of 34.
Put 2 as the next digit of the answer. 
Result so far: 16130.622
Deduct 106 from 140 and we're left with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

The final result is 16130.622 with a remainder of 0.0034.