We look at the division of 52109233 by 823 
We want to figure out the number of times 52109233 can be divided by 823.

Advancing to step 1:
The number 823 fits into 5 0 times, leaving a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Take the next digit (2) from the dividend and append it to 5, then repeat: 52 / 823

Going ahead to step 2:
52 divided by 823 is 0 with a remainder of 52.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 52 after subtracting 0 from 52.
Bring next digit (1) of the dividend behind the 52 and repeat the process: 521 / 823

Moving on to step 3:
When dividing 521 by 823, we get 0 with a remainder of 521.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 521 to get 521.
Bring next digit (0) of the dividend behind the 521 and repeat the process: 5210 / 823

Advancing to step 4:
If we divide 5210 by 823, we get 6 and a remainder of 272.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
If we subtract 4938 from 5210, we get 272.
Fetch the next digit (9) from the dividend, attach it to 272 and continue: 2729 / 823

Moving on to step 5:
The number 823 fits into 2729 3 times, leaving a remainder of 260.
Use 3 as the next digit of our solution. 
Result so far: 63.0
If we subtract 2469 from 2729, we get 260.
Append the next digit (2) from the dividend to 260 and continue with: 2602 / 823

Moving on to step 6:
823 goes into 2602 3 times with a remainder of 133.
Record the quotient 3 as the next digit in the result. 
Result so far: 633.0
Subtract 2469 from 2602 to get 133.
Bring next digit (3) of the dividend behind the 133 and repeat the process: 1333 / 823

Step 7:
1333 divided by 823 is 1 with a remainder of 510.
Put 1 as the next digit of the answer. 
Result so far: 6331.0
If we subtract 823 from 1333, we get 510.
Take the next digit (3) from the dividend and append it to 510, then repeat: 5103 / 823

Moving on to step 8:
If we divide 5103 by 823, we get 6 and a remainder of 165.
Record the quotient 6 as the next digit in the result. 
Result so far: 63316.0
If we take 4938 away from 5103, we end up with 165.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1650, and continue the process.

Let's proceed to step 9:
When dividing 1650 by 823, we get 2 with a remainder of 4.
Write down 2 as next digit of the result. 
Result so far: 63316.2
Subtracting 1646 from 1650 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 10:
823 goes into 40 0 times with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 63316.2
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 11:
When dividing 400 by 823, we get 0 with a remainder of 400.
Use 0 as the next digit of our solution. 
Result so far: 63316.2
If we take 0 away from 400, we end up with 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

After the division, we end up with 63316.2 and a remainder of 0.04.