Let's divide 71478 by 52
We want to figure out the number of times 71478 can be divided by 52.

Step 1:
52 can be fit into 7 0 times, resulting in a remainder of 7.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 7, we get 7.
Include the next digit (1) from the dividend after 7, then repeat: 71 / 52

On to step 2:
If we divide 71 by 52, we get 1 and a remainder of 19.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 52 away from 71, we end up with 19.
Bring next digit (4) of the dividend behind the 19 and repeat the process: 194 / 52

Moving on to step 3:
If we divide 194 by 52, we get 3 and a remainder of 38.
The number 3 becomes the next digit in our result. 
Result so far: 13.0
If we subtract 156 from 194, we get 38.
Append the next digit (7) from the dividend to 38 and continue with: 387 / 52

Advancing to step 4:
52 goes into 387 7 times with a remainder of 23.
The number 7 becomes the next digit in our result. 
Result so far: 137.0
Subtracting 364 from 387 leaves us with 23.
Fetch the next digit (8) from the dividend, attach it to 23 and continue: 238 / 52

Advancing to step 5:
52 can be fit into 238 4 times, resulting in a remainder of 30.
The number 4 becomes the next digit in our result. 
Result so far: 1374.0
Subtract 208 from 238 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 6:
If we divide 300 by 52, we get 5 and a remainder of 40.
The number 5 becomes the next digit in our result. 
Result so far: 1374.5
Deduct 260 from 300 and we're left 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.

Let's proceed to step 7:
When dividing 400 by 52, we get 7 with a remainder of 36.
The next digit of our result is 7. 
Result so far: 1374.57
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.

Advancing to step 8:
52 can be fit into 360 6 times, resulting in a remainder of 48.
The number 6 becomes the next digit in our result. 
Result so far: 1374.576
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.

Advancing to step 9:
52 goes into 480 9 times with a remainder of 12.
Use 9 as the next digit of our solution. 
Result so far: 1374.5769
The remainder is 12 after subtracting 468 from 480.
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 10:
The number 52 fits into 120 2 times, leaving a remainder of 16.
The next digit of our result is 2. 
Result so far: 1374.57692
Deduct 104 from 120 and we're left 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.

Moving on to step 11:
160 divided by 52 is 3 with a remainder of 4.
Use 3 as the next digit of our solution. 
Result so far: 1374.576923
If we subtract 156 from 160, we 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.

Moving on to step 12:
52 can be fit into 40 0 times, resulting in a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 1374.576923
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.

Step 13:
When dividing 400 by 52, we get 7 with a remainder of 36.
Record the quotient 7 as the next digit in the result. 
Result so far: 1374.57692307
Deduct 364 from 400 and we're left 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.

The quotient of the division is 1374.57692307, and the remainder is 3.6e-08.