We look at the division of 53196647 by 514 
We want to figure out the number of times 53196647 can be divided by 514.

Going ahead to step 1:
514 goes into 5 0 times with a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Grab the next digit (3) from the dividend, add it to 5, then carry on: 53 / 514

On to step 2:
514 goes into 53 0 times with a remainder of 53.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 53 to get 53.
Append the next digit (1) from the dividend to 53 and continue with: 531 / 514

Let's proceed to step 3:
514 goes into 531 1 times with a remainder of 17.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 514 from 531, we get 17.
Take the next digit (9) from the dividend and append it to 17, then repeat: 179 / 514

Let's proceed to step 4:
If we divide 179 by 514, we get 0 and a remainder of 179.
Record the quotient 0 as the next digit in the result. 
Result so far: 10.0
The remainder is 179 after subtracting 0 from 179.
Take the next digit (6) from the dividend and append it to 179, then repeat: 1796 / 514

Let's proceed to step 5:
1796 divided by 514 is 3 with a remainder of 254.
Put 3 as the next digit of the answer. 
Result so far: 103.0
The remainder is 254 after subtracting 1542 from 1796.
Grab the next digit (6) from the dividend, add it to 254, then carry on: 2546 / 514

On to step 6:
514 goes into 2546 4 times with a remainder of 490.
The number 4 becomes the next digit in our result. 
Result so far: 1034.0
Deduct 2056 from 2546 and we're left with 490.
Take the next digit (4) from the dividend and append it to 490, then repeat: 4904 / 514

On to step 7:
514 goes into 4904 9 times with a remainder of 278.
The next digit of our result is 9. 
Result so far: 10349.0
The remainder is 278 after subtracting 4626 from 4904.
Include the next digit (7) from the dividend after 278, then repeat: 2787 / 514

Advancing to step 8:
When dividing 2787 by 514, we get 5 with a remainder of 217.
The number 5 becomes the next digit in our result. 
Result so far: 103495.0
If we subtract 2570 from 2787, 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.

Let's proceed to step 9:
The number 514 fits into 2170 4 times, leaving a remainder of 114.
The next digit of our result is 4. 
Result so far: 103495.4
Subtracting 2056 from 2170 leaves us with 114.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1140, and continue the process.

Let's proceed to step 10:
When dividing 1140 by 514, we get 2 with a remainder of 112.
Write down 2 as next digit of the result. 
Result so far: 103495.42
Deduct 1028 from 1140 and we're left with 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

Let's proceed to step 11:
When dividing 1120 by 514, we get 2 with a remainder of 92.
Use 2 as the next digit of our solution. 
Result so far: 103495.422
If we take 1028 away from 1120, we end up with 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

In conclusion, the division gives 103495.422 with a balance of 0.0092.