53471831 ÷ 520 
We want to figure out the number of times 53471831 can be divided by 520.

Advancing to step 1:
520 can be fit into 5 0 times, resulting in a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Bring next digit (3) of the dividend behind the 5 and repeat the process: 53 / 520

Step 2:
520 goes into 53 0 times with a remainder of 53.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 53, we get 53.
Fetch the next digit (4) from the dividend, attach it to 53 and continue: 534 / 520

Step 3:
520 goes into 534 1 times with a remainder of 14.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 520 away from 534, we end up with 14.
Append the next digit (7) from the dividend to 14 and continue with: 147 / 520

Advancing to step 4:
520 goes into 147 0 times with a remainder of 147.
Write down 0 as next digit of the result. 
Result so far: 10.0
Subtract 0 from 147 to get 147.
Bring next digit (1) of the dividend behind the 147 and repeat the process: 1471 / 520

Going ahead to step 5:
If we divide 1471 by 520, we get 2 and a remainder of 431.
Put 2 as the next digit of the answer. 
Result so far: 102.0
The remainder is 431 after subtracting 1040 from 1471.
Grab the next digit (8) from the dividend, add it to 431, then carry on: 4318 / 520

Let's proceed to step 6:
The number 520 fits into 4318 8 times, leaving a remainder of 158.
The next digit of our result is 8. 
Result so far: 1028.0
The remainder is 158 after subtracting 4160 from 4318.
Append the next digit (3) from the dividend to 158 and continue with: 1583 / 520

Let's proceed to step 7:
If we divide 1583 by 520, we get 3 and a remainder of 23.
Write down 3 as next digit of the result. 
Result so far: 10283.0
If we take 1560 away from 1583, we end up with 23.
Take the next digit (1) from the dividend and append it to 23, then repeat: 231 / 520

On to step 8:
520 goes into 231 0 times with a remainder of 231.
Put 0 as the next digit of the answer. 
Result so far: 102830.0
Deduct 0 from 231 and we're left with 231.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2310, and continue the process.

Moving on to step 9:
The number 520 fits into 2310 4 times, leaving a remainder of 230.
Use 4 as the next digit of our solution. 
Result so far: 102830.4
Deduct 2080 from 2310 and we're left with 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2300, and continue the process.

Let's proceed to step 10:
520 goes into 2300 4 times with a remainder of 220.
Write down 4 as next digit of the result. 
Result so far: 102830.44
If we take 2080 away from 2300, we end up with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

After the division, we end up with 102830.44 and a remainder of 0.22.