We're dividing 206758 by 52 
Our goal is to divide 206758 by 52.

On to step 1:
If we divide 2 by 52, we get 0 and a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Take the next digit (0) from the dividend and append it to 2, then repeat: 20 / 52

Advancing to step 2:
52 can be fit into 20 0 times, resulting in a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 20 and we're left with 20.
Take the next digit (6) from the dividend and append it to 20, then repeat: 206 / 52

Advancing to step 3:
The number 52 fits into 206 3 times, leaving a remainder of 50.
The next digit of our result is 3. 
Result so far: 3.0
Deduct 156 from 206 and we're left with 50.
Bring next digit (7) of the dividend behind the 50 and repeat the process: 507 / 52

Step 4:
The number 52 fits into 507 9 times, leaving a remainder of 39.
Put 9 as the next digit of the answer. 
Result so far: 39.0
Deduct 468 from 507 and we're left with 39.
Append the next digit (5) from the dividend to 39 and continue with: 395 / 52

Moving on to step 5:
52 can be fit into 395 7 times, resulting in a remainder of 31.
Write down 7 as next digit of the result. 
Result so far: 397.0
If we subtract 364 from 395, we get 31.
Append the next digit (8) from the dividend to 31 and continue with: 318 / 52

Advancing to step 6:
52 can be fit into 318 6 times, resulting in a remainder of 6.
The number 6 becomes the next digit in our result. 
Result so far: 3976.0
Deduct 312 from 318 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 7:
When dividing 60 by 52, we get 1 with a remainder of 8.
Write down 1 as next digit of the result. 
Result so far: 3976.1
If we subtract 52 from 60, we get 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 8:
The number 52 fits into 80 1 times, leaving a remainder of 28.
The next digit of our result is 1. 
Result so far: 3976.11
Subtract 52 from 80 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Our division results in 3976.11 with a remaining 0.028.