53765261 ÷ 104 
We want to figure out the number of times 53765261 can be divided by 104.

Going ahead to step 1:
The number 104 fits into 5 0 times, leaving a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Include the next digit (3) from the dividend after 5, then repeat: 53 / 104

Going ahead to step 2:
The number 104 fits into 53 0 times, leaving a remainder of 53.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 53 and we're left with 53.
Grab the next digit (7) from the dividend, add it to 53, then carry on: 537 / 104

Going ahead to step 3:
104 goes into 537 5 times with a remainder of 17.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
If we subtract 520 from 537, we get 17.
Fetch the next digit (6) from the dividend, attach it to 17 and continue: 176 / 104

Going ahead to step 4:
If we divide 176 by 104, we get 1 and a remainder of 72.
Put 1 as the next digit of the answer. 
Result so far: 51.0
Subtract 104 from 176 to get 72.
Include the next digit (5) from the dividend after 72, then repeat: 725 / 104

Going ahead to step 5:
When dividing 725 by 104, we get 6 with a remainder of 101.
Write down 6 as next digit of the result. 
Result so far: 516.0
Subtracting 624 from 725 leaves us with 101.
Fetch the next digit (2) from the dividend, attach it to 101 and continue: 1012 / 104

Moving on to step 6:
104 goes into 1012 9 times with a remainder of 76.
The number 9 becomes the next digit in our result. 
Result so far: 5169.0
The remainder is 76 after subtracting 936 from 1012.
Include the next digit (6) from the dividend after 76, then repeat: 766 / 104

Step 7:
The number 104 fits into 766 7 times, leaving a remainder of 38.
Put 7 as the next digit of the answer. 
Result so far: 51697.0
If we take 728 away from 766, we end up with 38.
Append the next digit (1) from the dividend to 38 and continue with: 381 / 104

On to step 8:
104 goes into 381 3 times with a remainder of 69.
The next digit of our result is 3. 
Result so far: 516973.0
If we take 312 away from 381, we end up with 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

On to step 9:
When dividing 690 by 104, we get 6 with a remainder of 66.
Use 6 as the next digit of our solution. 
Result so far: 516973.6
Subtract 624 from 690 to get 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Advancing to step 10:
104 can be fit into 660 6 times, resulting in a remainder of 36.
Use 6 as the next digit of our solution. 
Result so far: 516973.66
Deduct 624 from 660 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.

In conclusion, the division gives 516973.66 with a balance of 0.036.