We're dividing 52740944 by 994 
We want to divide 52740944 by 994.

Let's proceed to step 1:
When dividing 5 by 994, we get 0 with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Bring next digit (2) of the dividend behind the 5 and repeat the process: 52 / 994

On to step 2:
When dividing 52 by 994, we get 0 with a remainder of 52.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 52 to get 52.
Bring next digit (7) of the dividend behind the 52 and repeat the process: 527 / 994

On to step 3:
When dividing 527 by 994, we get 0 with a remainder of 527.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 527 after subtracting 0 from 527.
Fetch the next digit (4) from the dividend, attach it to 527 and continue: 5274 / 994

Let's proceed to step 4:
If we divide 5274 by 994, we get 5 and a remainder of 304.
Put 5 as the next digit of the answer. 
Result so far: 5.0
If we take 4970 away from 5274, we end up with 304.
Grab the next digit (0) from the dividend, add it to 304, then carry on: 3040 / 994

Step 5:
If we divide 3040 by 994, we get 3 and a remainder of 58.
Use 3 as the next digit of our solution. 
Result so far: 53.0
If we take 2982 away from 3040, we end up with 58.
Grab the next digit (9) from the dividend, add it to 58, then carry on: 589 / 994

On to step 6:
When dividing 589 by 994, we get 0 with a remainder of 589.
The next digit of our result is 0. 
Result so far: 530.0
Subtracting 0 from 589 leaves us with 589.
Append the next digit (4) from the dividend to 589 and continue with: 5894 / 994

Step 7:
994 can be fit into 5894 5 times, resulting in a remainder of 924.
The next digit of our result is 5. 
Result so far: 5305.0
Subtract 4970 from 5894 to get 924.
Grab the next digit (4) from the dividend, add it to 924, then carry on: 9244 / 994

Step 8:
If we divide 9244 by 994, we get 9 and a remainder of 298.
The next digit of our result is 9. 
Result so far: 53059.0
The remainder is 298 after subtracting 8946 from 9244.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2980, and continue the process.

Going ahead to step 9:
If we divide 2980 by 994, we get 2 and a remainder of 992.
Record the quotient 2 as the next digit in the result. 
Result so far: 53059.2
Subtract 1988 from 2980 to get 992.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9920, and continue the process.

Let's proceed to step 10:
The number 994 fits into 9920 9 times, leaving a remainder of 974.
Put 9 as the next digit of the answer. 
Result so far: 53059.29
Subtracting 8946 from 9920 leaves us with 974.
Since there are no more digits in the dividend, we add a zero to the remainder making it 9740, and continue the process.

Moving on to step 11:
994 goes into 9740 9 times with a remainder of 794.
The next digit of our result is 9. 
Result so far: 53059.299
The remainder is 794 after subtracting 8946 from 9740.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7940, and continue the process.

After the division, we end up with 53059.299 and a remainder of 0.0794.