We're dividing 52817815 by 272 
We want to figure out the number of times 52817815 can be divided by 272.

Advancing to step 1:
If we divide 5 by 272, we get 0 and a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Bring next digit (2) of the dividend behind the 5 and repeat the process: 52 / 272

Advancing to step 2:
The number 272 fits into 52 0 times, leaving a remainder of 52.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 52 to get 52.
Fetch the next digit (8) from the dividend, attach it to 52 and continue: 528 / 272

On to step 3:
528 divided by 272 is 1 with a remainder of 256.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 272 from 528, we get 256.
Grab the next digit (1) from the dividend, add it to 256, then carry on: 2561 / 272

Advancing to step 4:
If we divide 2561 by 272, we get 9 and a remainder of 113.
The next digit of our result is 9. 
Result so far: 19.0
If we subtract 2448 from 2561, we get 113.
Grab the next digit (7) from the dividend, add it to 113, then carry on: 1137 / 272

Let's proceed to step 5:
272 goes into 1137 4 times with a remainder of 49.
Use 4 as the next digit of our solution. 
Result so far: 194.0
Subtract 1088 from 1137 to get 49.
Grab the next digit (8) from the dividend, add it to 49, then carry on: 498 / 272

Let's proceed to step 6:
272 goes into 498 1 times with a remainder of 226.
Record the quotient 1 as the next digit in the result. 
Result so far: 1941.0
Deduct 272 from 498 and we're left with 226.
Fetch the next digit (1) from the dividend, attach it to 226 and continue: 2261 / 272

Step 7:
2261 divided by 272 is 8 with a remainder of 85.
Use 8 as the next digit of our solution. 
Result so far: 19418.0
If we subtract 2176 from 2261, we get 85.
Fetch the next digit (5) from the dividend, attach it to 85 and continue: 855 / 272

On to step 8:
The number 272 fits into 855 3 times, leaving a remainder of 39.
Record the quotient 3 as the next digit in the result. 
Result so far: 194183.0
Subtract 816 from 855 to get 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Step 9:
390 divided by 272 is 1 with a remainder of 118.
Put 1 as the next digit of the answer. 
Result so far: 194183.1
The remainder is 118 after subtracting 272 from 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1180, and continue the process.

Let's proceed to step 10:
272 can be fit into 1180 4 times, resulting in a remainder of 92.
Write down 4 as next digit of the result. 
Result so far: 194183.14
If we subtract 1088 from 1180, we get 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

On to step 11:
When dividing 920 by 272, we get 3 with a remainder of 104.
Use 3 as the next digit of our solution. 
Result so far: 194183.143
Deduct 816 from 920 and we're left with 104.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

Moving on to step 12:
If we divide 1040 by 272, we get 3 and a remainder of 224.
Put 3 as the next digit of the answer. 
Result so far: 194183.1433
If we subtract 816 from 1040, we get 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

The final result is 194183.1433 with a remainder of 0.00224.