Let's divide 122961 by 52
We want to figure out the number of times 122961 can be divided by 52.

Going ahead to step 1:
1 divided by 52 is 0 with a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 1, we get 1.
Fetch the next digit (2) from the dividend, attach it to 1 and continue: 12 / 52

On to step 2:
When dividing 12 by 52, we get 0 with a remainder of 12.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 12 after subtracting 0 from 12.
Include the next digit (2) from the dividend after 12, then repeat: 122 / 52

Advancing to step 3:
The number 52 fits into 122 2 times, leaving a remainder of 18.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Subtract 104 from 122 to get 18.
Grab the next digit (9) from the dividend, add it to 18, then carry on: 189 / 52

Advancing to step 4:
If we divide 189 by 52, we get 3 and a remainder of 33.
Record the quotient 3 as the next digit in the result. 
Result so far: 23.0
If we subtract 156 from 189, we get 33.
Grab the next digit (6) from the dividend, add it to 33, then carry on: 336 / 52

Going ahead to step 5:
52 goes into 336 6 times with a remainder of 24.
Use 6 as the next digit of our solution. 
Result so far: 236.0
Deduct 312 from 336 and we're left with 24.
Fetch the next digit (1) from the dividend, attach it to 24 and continue: 241 / 52

On to step 6:
52 can be fit into 241 4 times, resulting in a remainder of 33.
The number 4 becomes the next digit in our result. 
Result so far: 2364.0
Deduct 208 from 241 and we're left with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Moving on to step 7:
52 can be fit into 330 6 times, resulting in a remainder of 18.
The number 6 becomes the next digit in our result. 
Result so far: 2364.6
Subtract 312 from 330 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 8:
When dividing 180 by 52, we get 3 with a remainder of 24.
The number 3 becomes the next digit in our result. 
Result so far: 2364.63
Subtract 156 from 180 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 9:
52 can be fit into 240 4 times, resulting in a remainder of 32.
Use 4 as the next digit of our solution. 
Result so far: 2364.634
The remainder is 32 after subtracting 208 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Moving on to step 10:
52 can be fit into 320 6 times, resulting in a remainder of 8.
Use 6 as the next digit of our solution. 
Result so far: 2364.6346
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.

Moving on to step 11:
80 divided by 52 is 1 with a remainder of 28.
The next digit of our result is 1. 
Result so far: 2364.63461
Subtract 52 from 80 to get 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 12:
280 divided by 52 is 5 with a remainder of 20.
Put 5 as the next digit of the answer. 
Result so far: 2364.634615
Deduct 260 from 280 and we're left with 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 13:
52 goes into 200 3 times with a remainder of 44.
The next digit of our result is 3. 
Result so far: 2364.6346153
If we subtract 156 from 200, we get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Going ahead to step 14:
52 goes into 440 8 times with a remainder of 24.
Record the quotient 8 as the next digit in the result. 
Result so far: 2364.63461538
If we take 416 away from 440, we end up 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.

The final result is 2364.63461538 with a remainder of 2.4e-08.