We look at the division of 53926638 by 784 
We want to figure out the number of times 53926638 can be divided by 784.

On to step 1:
784 can be fit into 5 0 times, resulting in 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.
Append the next digit (3) from the dividend to 5 and continue with: 53 / 784

Let's proceed to step 2:
53 divided by 784 is 0 with a remainder of 53.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 53 after subtracting 0 from 53.
Grab the next digit (9) from the dividend, add it to 53, then carry on: 539 / 784

Step 3:
784 goes into 539 0 times with a remainder of 539.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 539 and we're left with 539.
Grab the next digit (2) from the dividend, add it to 539, then carry on: 5392 / 784

Moving on to step 4:
784 goes into 5392 6 times with a remainder of 688.
Write down 6 as next digit of the result. 
Result so far: 6.0
Subtracting 4704 from 5392 leaves us with 688.
Append the next digit (6) from the dividend to 688 and continue with: 6886 / 784

On to step 5:
When dividing 6886 by 784, we get 8 with a remainder of 614.
Write down 8 as next digit of the result. 
Result so far: 68.0
Subtracting 6272 from 6886 leaves us with 614.
Append the next digit (6) from the dividend to 614 and continue with: 6146 / 784

Going ahead to step 6:
When dividing 6146 by 784, we get 7 with a remainder of 658.
The number 7 becomes the next digit in our result. 
Result so far: 687.0
If we take 5488 away from 6146, we end up with 658.
Fetch the next digit (3) from the dividend, attach it to 658 and continue: 6583 / 784

Step 7:
When dividing 6583 by 784, we get 8 with a remainder of 311.
Write down 8 as next digit of the result. 
Result so far: 6878.0
If we take 6272 away from 6583, we end up with 311.
Grab the next digit (8) from the dividend, add it to 311, then carry on: 3118 / 784

On to step 8:
If we divide 3118 by 784, we get 3 and a remainder of 766.
Put 3 as the next digit of the answer. 
Result so far: 68783.0
If we subtract 2352 from 3118, we get 766.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7660, and continue the process.

Moving on to step 9:
784 can be fit into 7660 9 times, resulting in a remainder of 604.
The next digit of our result is 9. 
Result so far: 68783.9
Subtract 7056 from 7660 to get 604.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6040, and continue the process.

On to step 10:
The number 784 fits into 6040 7 times, leaving a remainder of 552.
The next digit of our result is 7. 
Result so far: 68783.97
If we take 5488 away from 6040, we end up with 552.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5520, and continue the process.

Going ahead to step 11:
5520 divided by 784 is 7 with a remainder of 32.
Put 7 as the next digit of the answer. 
Result so far: 68783.977
If we subtract 5488 from 5520, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Our division results in 68783.977 with a remaining 0.0032.