We look at the division of 521061 by 32 
We want to figure out the number of times 521061 can be divided by 32.

Let's proceed to step 1:
The number 32 fits into 5 0 times, leaving a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Include the next digit (2) from the dividend after 5, then repeat: 52 / 32

Moving on to step 2:
52 divided by 32 is 1 with a remainder of 20.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 32 from 52, we get 20.
Fetch the next digit (1) from the dividend, attach it to 20 and continue: 201 / 32

Moving on to step 3:
32 goes into 201 6 times with a remainder of 9.
Write down 6 as next digit of the result. 
Result so far: 16.0
The remainder is 9 after subtracting 192 from 201.
Append the next digit (0) from the dividend to 9 and continue with: 90 / 32

Step 4:
32 goes into 90 2 times with a remainder of 26.
Use 2 as the next digit of our solution. 
Result so far: 162.0
If we take 64 away from 90, we end up with 26.
Append the next digit (6) from the dividend to 26 and continue with: 266 / 32

Step 5:
32 can be fit into 266 8 times, resulting in a remainder of 10.
Write down 8 as next digit of the result. 
Result so far: 1628.0
If we take 256 away from 266, we end up with 10.
Bring next digit (1) of the dividend behind the 10 and repeat the process: 101 / 32

Moving on to step 6:
32 can be fit into 101 3 times, resulting in a remainder of 5.
Put 3 as the next digit of the answer. 
Result so far: 16283.0
If we take 96 away from 101, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Step 7:
32 can be fit into 50 1 times, resulting in a remainder of 18.
The next digit of our result is 1. 
Result so far: 16283.1
The remainder is 18 after subtracting 32 from 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Going ahead to step 8:
If we divide 180 by 32, we get 5 and a remainder of 20.
Write down 5 as next digit of the result. 
Result so far: 16283.15
The remainder is 20 after subtracting 160 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 9:
32 goes into 200 6 times with a remainder of 8.
Record the quotient 6 as the next digit in the result. 
Result so far: 16283.156
If we subtract 192 from 200, 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.

On to step 10:
When dividing 80 by 32, we get 2 with a remainder of 16.
The number 2 becomes the next digit in our result. 
Result so far: 16283.1562
Deduct 64 from 80 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.

On to step 11:
32 can be fit into 160 5 times, resulting in a remainder of 0.
The next digit of our result is 5. 
Result so far: 16283.15625
If we take 160 away from 160, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 12:
The number 32 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 16283.15625
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 13:
32 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 16283.15625
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The quotient of the division is 16283.15625, and the remainder is 0.0.