We're dividing 40521 by 52 
Our goal is to divide 40521 by 52.

On to step 1:
The number 52 fits into 4 0 times, leaving a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Fetch the next digit (0) from the dividend, attach it to 4 and continue: 40 / 52

Advancing to step 2:
40 divided by 52 is 0 with a remainder of 40.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 40, we get 40.
Grab the next digit (5) from the dividend, add it to 40, then carry on: 405 / 52

Step 3:
52 can be fit into 405 7 times, resulting in a remainder of 41.
Write down 7 as next digit of the result. 
Result so far: 7.0
Subtract 364 from 405 to get 41.
Take the next digit (2) from the dividend and append it to 41, then repeat: 412 / 52

Advancing to step 4:
When dividing 412 by 52, we get 7 with a remainder of 48.
Put 7 as the next digit of the answer. 
Result so far: 77.0
Deduct 364 from 412 and we're left with 48.
Bring next digit (1) of the dividend behind the 48 and repeat the process: 481 / 52

Moving on to step 5:
If we divide 481 by 52, we get 9 and a remainder of 13.
The next digit of our result is 9. 
Result so far: 779.0
The remainder is 13 after subtracting 468 from 481.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Going ahead to step 6:
52 can be fit into 130 2 times, resulting in a remainder of 26.
Put 2 as the next digit of the answer. 
Result so far: 779.2
The remainder is 26 after subtracting 104 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 7:
If we divide 260 by 52, we get 5 and a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 779.25
Subtract 260 from 260 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 8:
52 goes into 0 0 times with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 779.25
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 9:
52 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 779.25
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 779.25 and a remainder of 0.0.