We look at the division of 61236 by 52 
We want to figure out the number of times 61236 can be divided by 52.

On to step 1:
6 divided by 52 is 0 with a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Take the next digit (1) from the dividend and append it to 6, then repeat: 61 / 52

On to step 2:
If we divide 61 by 52, we get 1 and a remainder of 9.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 9 after subtracting 52 from 61.
Fetch the next digit (2) from the dividend, attach it to 9 and continue: 92 / 52

On to step 3:
If we divide 92 by 52, we get 1 and a remainder of 40.
Use 1 as the next digit of our solution. 
Result so far: 11.0
Subtract 52 from 92 to get 40.
Take the next digit (3) from the dividend and append it to 40, then repeat: 403 / 52

Advancing to step 4:
403 divided by 52 is 7 with a remainder of 39.
Put 7 as the next digit of the answer. 
Result so far: 117.0
If we take 364 away from 403, we end up with 39.
Include the next digit (6) from the dividend after 39, then repeat: 396 / 52

Advancing to step 5:
The number 52 fits into 396 7 times, leaving a remainder of 32.
The number 7 becomes the next digit in our result. 
Result so far: 1177.0
Deduct 364 from 396 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Advancing to step 6:
52 goes into 320 6 times with a remainder of 8.
Record the quotient 6 as the next digit in the result. 
Result so far: 1177.6
Deduct 312 from 320 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 7:
When dividing 80 by 52, we get 1 with a remainder of 28.
Put 1 as the next digit of the answer. 
Result so far: 1177.61
Subtracting 52 from 80 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.

Moving on to step 8:
52 can be fit into 280 5 times, resulting in a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 1177.615
If we subtract 260 from 280, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Let's proceed to step 9:
200 divided by 52 is 3 with a remainder of 44.
The number 3 becomes the next digit in our result. 
Result so far: 1177.6153
If we take 156 away from 200, we end up with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Let's proceed to step 10:
When dividing 440 by 52, we get 8 with a remainder of 24.
Record the quotient 8 as the next digit in the result. 
Result so far: 1177.61538
Deduct 416 from 440 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 11:
If we divide 240 by 52, we get 4 and a remainder of 32.
Put 4 as the next digit of the answer. 
Result so far: 1177.615384
Deduct 208 from 240 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 12:
52 can be fit into 320 6 times, resulting in a remainder of 8.
Put 6 as the next digit of the answer. 
Result so far: 1177.6153846
If we take 312 away from 320, we end up with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

On to step 13:
52 goes into 80 1 times with a remainder of 28.
The next digit of our result is 1. 
Result so far: 1177.61538461
The remainder is 28 after subtracting 52 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

After the division, we end up with 1177.61538461 and a remainder of 2.8e-08.