We're dividing 165973 by 52 
We want to figure out the number of times 165973 can be divided by 52.

Going ahead to step 1:
1 divided by 52 is 0 with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Grab the next digit (6) from the dividend, add it to 1, then carry on: 16 / 52

Step 2:
16 divided by 52 is 0 with a remainder of 16.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 16 leaves us with 16.
Include the next digit (5) from the dividend after 16, then repeat: 165 / 52

Going ahead to step 3:
If we divide 165 by 52, we get 3 and a remainder of 9.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
If we subtract 156 from 165, we get 9.
Grab the next digit (9) from the dividend, add it to 9, then carry on: 99 / 52

On to step 4:
99 divided by 52 is 1 with a remainder of 47.
Record the quotient 1 as the next digit in the result. 
Result so far: 31.0
The remainder is 47 after subtracting 52 from 99.
Include the next digit (7) from the dividend after 47, then repeat: 477 / 52

On to step 5:
When dividing 477 by 52, we get 9 with a remainder of 9.
Put 9 as the next digit of the answer. 
Result so far: 319.0
Subtracting 468 from 477 leaves us with 9.
Grab the next digit (3) from the dividend, add it to 9, then carry on: 93 / 52

Let's proceed to step 6:
When dividing 93 by 52, we get 1 with a remainder of 41.
Use 1 as the next digit of our solution. 
Result so far: 3191.0
Deduct 52 from 93 and we're left with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Going ahead to step 7:
If we divide 410 by 52, we get 7 and a remainder of 46.
Write down 7 as next digit of the result. 
Result so far: 3191.7
Deduct 364 from 410 and we're left with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Advancing to step 8:
When dividing 460 by 52, we get 8 with a remainder of 44.
The number 8 becomes the next digit in our result. 
Result so far: 3191.78
Subtract 416 from 460 to get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Going ahead to step 9:
52 can be fit into 440 8 times, resulting in a remainder of 24.
Write down 8 as next digit of the result. 
Result so far: 3191.788
Subtract 416 from 440 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

After the division, we end up with 3191.788 and a remainder of 0.0024.