We look at the division of 8521705 by 272 
Our goal is to divide 8521705 by 272.

Step 1:
When dividing 8 by 272, we get 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Fetch the next digit (5) from the dividend, attach it to 8 and continue: 85 / 272

Moving on to step 2:
When dividing 85 by 272, we get 0 with a remainder of 85.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 85 leaves us with 85.
Fetch the next digit (2) from the dividend, attach it to 85 and continue: 852 / 272

Step 3:
The number 272 fits into 852 3 times, leaving a remainder of 36.
Write down 3 as next digit of the result. 
Result so far: 3.0
If we take 816 away from 852, we end up with 36.
Include the next digit (1) from the dividend after 36, then repeat: 361 / 272

Step 4:
If we divide 361 by 272, we get 1 and a remainder of 89.
The next digit of our result is 1. 
Result so far: 31.0
The remainder is 89 after subtracting 272 from 361.
Include the next digit (7) from the dividend after 89, then repeat: 897 / 272

On to step 5:
897 divided by 272 is 3 with a remainder of 81.
Put 3 as the next digit of the answer. 
Result so far: 313.0
Deduct 816 from 897 and we're left with 81.
Include the next digit (0) from the dividend after 81, then repeat: 810 / 272

Let's proceed to step 6:
272 can be fit into 810 2 times, resulting in a remainder of 266.
Write down 2 as next digit of the result. 
Result so far: 3132.0
If we subtract 544 from 810, we get 266.
Bring next digit (5) of the dividend behind the 266 and repeat the process: 2665 / 272

Advancing to step 7:
272 can be fit into 2665 9 times, resulting in a remainder of 217.
Record the quotient 9 as the next digit in the result. 
Result so far: 31329.0
If we subtract 2448 from 2665, we get 217.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2170, and continue the process.

On to step 8:
The number 272 fits into 2170 7 times, leaving a remainder of 266.
Use 7 as the next digit of our solution. 
Result so far: 31329.7
If we take 1904 away from 2170, we end up with 266.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2660, and continue the process.

Going ahead to step 9:
If we divide 2660 by 272, we get 9 and a remainder of 212.
The next digit of our result is 9. 
Result so far: 31329.79
The remainder is 212 after subtracting 2448 from 2660.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2120, and continue the process.

Advancing to step 10:
272 can be fit into 2120 7 times, resulting in a remainder of 216.
Record the quotient 7 as the next digit in the result. 
Result so far: 31329.797
If we take 1904 away from 2120, we end up with 216.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2160, and continue the process.

Moving on to step 11:
The number 272 fits into 2160 7 times, leaving a remainder of 256.
Write down 7 as next digit of the result. 
Result so far: 31329.7977
If we subtract 1904 from 2160, we get 256.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

The final result is 31329.7977 with a remainder of 0.00256.