521961 ÷ 65 
We want to figure out the number of times 521961 can be divided by 65.

Moving on to step 1:
65 goes into 5 0 times with a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Bring next digit (2) of the dividend behind the 5 and repeat the process: 52 / 65

On to step 2:
52 divided by 65 is 0 with a remainder of 52.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 52 and we're left with 52.
Append the next digit (1) from the dividend to 52 and continue with: 521 / 65

Going ahead to step 3:
65 goes into 521 8 times with a remainder of 1.
The next digit of our result is 8. 
Result so far: 8.0
Deduct 520 from 521 and we're left with 1.
Append the next digit (9) from the dividend to 1 and continue with: 19 / 65

Moving on to step 4:
65 goes into 19 0 times with a remainder of 19.
Write down 0 as next digit of the result. 
Result so far: 80.0
Deduct 0 from 19 and we're left with 19.
Take the next digit (6) from the dividend and append it to 19, then repeat: 196 / 65

Let's proceed to step 5:
65 can be fit into 196 3 times, resulting in a remainder of 1.
Put 3 as the next digit of the answer. 
Result so far: 803.0
If we take 195 away from 196, we end up with 1.
Take the next digit (1) from the dividend and append it to 1, then repeat: 11 / 65

Step 6:
65 can be fit into 11 0 times, resulting in a remainder of 11.
The number 0 becomes the next digit in our result. 
Result so far: 8030.0
Subtracting 0 from 11 leaves us with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Advancing to step 7:
110 divided by 65 is 1 with a remainder of 45.
Record the quotient 1 as the next digit in the result. 
Result so far: 8030.1
Deduct 65 from 110 and we're left with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

On to step 8:
450 divided by 65 is 6 with a remainder of 60.
Put 6 as the next digit of the answer. 
Result so far: 8030.16
Deduct 390 from 450 and we're left with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Step 9:
65 goes into 600 9 times with a remainder of 15.
The number 9 becomes the next digit in our result. 
Result so far: 8030.169
The remainder is 15 after subtracting 585 from 600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Step 10:
When dividing 150 by 65, we get 2 with a remainder of 20.
Record the quotient 2 as the next digit in the result. 
Result so far: 8030.1692
Subtracting 130 from 150 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 11:
200 divided by 65 is 3 with a remainder of 5.
Put 3 as the next digit of the answer. 
Result so far: 8030.16923
Deduct 195 from 200 and we're left with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 12:
65 can be fit into 50 0 times, resulting in a remainder of 50.
The number 0 becomes the next digit in our result. 
Result so far: 8030.16923
Subtract 0 from 50 to get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Step 13:
If we divide 500 by 65, we get 7 and a remainder of 45.
Put 7 as the next digit of the answer. 
Result so far: 8030.1692307
Subtracting 455 from 500 leaves us with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Advancing to step 14:
65 goes into 450 6 times with a remainder of 60.
Record the quotient 6 as the next digit in the result. 
Result so far: 8030.16923076
Subtracting 390 from 450 leaves us with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

In conclusion, the division gives 8030.16923076 with a balance of 6e-08.