We divide 521014 by 96
We're looking to find how many times 96 goes into 521014.

Step 1:
5 divided by 96 is 0 with a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Fetch the next digit (2) from the dividend, attach it to 5 and continue: 52 / 96

On to step 2:
The number 96 fits into 52 0 times, leaving a remainder of 52.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 52 to get 52.
Append the next digit (1) from the dividend to 52 and continue with: 521 / 96

Advancing to step 3:
521 divided by 96 is 5 with a remainder of 41.
Write down 5 as next digit of the result. 
Result so far: 5.0
Subtracting 480 from 521 leaves us with 41.
Take the next digit (0) from the dividend and append it to 41, then repeat: 410 / 96

Moving on to step 4:
If we divide 410 by 96, we get 4 and a remainder of 26.
Put 4 as the next digit of the answer. 
Result so far: 54.0
The remainder is 26 after subtracting 384 from 410.
Append the next digit (1) from the dividend to 26 and continue with: 261 / 96

On to step 5:
96 can be fit into 261 2 times, resulting in a remainder of 69.
The next digit of our result is 2. 
Result so far: 542.0
If we take 192 away from 261, we end up with 69.
Take the next digit (4) from the dividend and append it to 69, then repeat: 694 / 96

Let's proceed to step 6:
96 goes into 694 7 times with a remainder of 22.
Write down 7 as next digit of the result. 
Result so far: 5427.0
Deduct 672 from 694 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 7:
96 can be fit into 220 2 times, resulting in a remainder of 28.
Write down 2 as next digit of the result. 
Result so far: 5427.2
Subtracting 192 from 220 leaves us with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Advancing to step 8:
If we divide 280 by 96, we get 2 and a remainder of 88.
The next digit of our result is 2. 
Result so far: 5427.22
The remainder is 88 after subtracting 192 from 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

After the division, we end up with 5427.22 and a remainder of 0.088.