We're dividing 22977420 by 521 
Let's see how many times 521 fits into 22977420.

On to step 1:
If we divide 2 by 521, we get 0 and a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 2 leaves us with 2.
Fetch the next digit (2) from the dividend, attach it to 2 and continue: 22 / 521

Moving on to step 2:
521 can be fit into 22 0 times, resulting in a remainder of 22.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 22 after subtracting 0 from 22.
Grab the next digit (9) from the dividend, add it to 22, then carry on: 229 / 521

Let's proceed to step 3:
521 goes into 229 0 times with a remainder of 229.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 229, we get 229.
Append the next digit (7) from the dividend to 229 and continue with: 2297 / 521

Step 4:
If we divide 2297 by 521, we get 4 and a remainder of 213.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Subtracting 2084 from 2297 leaves us with 213.
Bring next digit (7) of the dividend behind the 213 and repeat the process: 2137 / 521

Going ahead to step 5:
When dividing 2137 by 521, we get 4 with a remainder of 53.
The next digit of our result is 4. 
Result so far: 44.0
Subtract 2084 from 2137 to get 53.
Bring next digit (4) of the dividend behind the 53 and repeat the process: 534 / 521

Moving on to step 6:
If we divide 534 by 521, we get 1 and a remainder of 13.
The next digit of our result is 1. 
Result so far: 441.0
If we take 521 away from 534, we end up with 13.
Include the next digit (2) from the dividend after 13, then repeat: 132 / 521

Going ahead to step 7:
If we divide 132 by 521, we get 0 and a remainder of 132.
The number 0 becomes the next digit in our result. 
Result so far: 4410.0
Subtract 0 from 132 to get 132.
Grab the next digit (0) from the dividend, add it to 132, then carry on: 1320 / 521

Let's proceed to step 8:
When dividing 1320 by 521, we get 2 with a remainder of 278.
Use 2 as the next digit of our solution. 
Result so far: 44102.0
Subtracting 1042 from 1320 leaves us with 278.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2780, and continue the process.

Let's proceed to step 9:
2780 divided by 521 is 5 with a remainder of 175.
Record the quotient 5 as the next digit in the result. 
Result so far: 44102.5
If we take 2605 away from 2780, we end up with 175.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1750, and continue the process.

Let's proceed to step 10:
521 can be fit into 1750 3 times, resulting in a remainder of 187.
Put 3 as the next digit of the answer. 
Result so far: 44102.53
The remainder is 187 after subtracting 1563 from 1750.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1870, and continue the process.

Going ahead to step 11:
The number 521 fits into 1870 3 times, leaving a remainder of 307.
Use 3 as the next digit of our solution. 
Result so far: 44102.533
Subtract 1563 from 1870 to get 307.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3070, and continue the process.

In conclusion, the division gives 44102.533 with a balance of 0.0307.