We divide 53046639 by 427
We want to figure out the number of times 53046639 can be divided by 427.

Moving on to step 1:
427 can be fit into 5 0 times, resulting in a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Take the next digit (3) from the dividend and append it to 5, then repeat: 53 / 427

Moving on to step 2:
427 goes into 53 0 times with a remainder of 53.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 53, we end up with 53.
Grab the next digit (0) from the dividend, add it to 53, then carry on: 530 / 427

Moving on to step 3:
When dividing 530 by 427, we get 1 with a remainder of 103.
The next digit of our result is 1. 
Result so far: 1.0
If we take 427 away from 530, we end up with 103.
Include the next digit (4) from the dividend after 103, then repeat: 1034 / 427

Step 4:
427 can be fit into 1034 2 times, resulting in a remainder of 180.
Use 2 as the next digit of our solution. 
Result so far: 12.0
Deduct 854 from 1034 and we're left with 180.
Bring next digit (6) of the dividend behind the 180 and repeat the process: 1806 / 427

Let's proceed to step 5:
427 goes into 1806 4 times with a remainder of 98.
Record the quotient 4 as the next digit in the result. 
Result so far: 124.0
If we subtract 1708 from 1806, we get 98.
Include the next digit (6) from the dividend after 98, then repeat: 986 / 427

Moving on to step 6:
427 goes into 986 2 times with a remainder of 132.
The next digit of our result is 2. 
Result so far: 1242.0
If we subtract 854 from 986, we get 132.
Fetch the next digit (3) from the dividend, attach it to 132 and continue: 1323 / 427

On to step 7:
427 can be fit into 1323 3 times, resulting in a remainder of 42.
Put 3 as the next digit of the answer. 
Result so far: 12423.0
If we take 1281 away from 1323, we end up with 42.
Take the next digit (9) from the dividend and append it to 42, then repeat: 429 / 427

Advancing to step 8:
427 can be fit into 429 1 times, resulting in a remainder of 2.
The number 1 becomes the next digit in our result. 
Result so far: 124231.0
The remainder is 2 after subtracting 427 from 429.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Advancing to step 9:
When dividing 20 by 427, we get 0 with a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 124231.0
If we subtract 0 from 20, 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.

On to step 10:
If we divide 200 by 427, we get 0 and a remainder of 200.
Put 0 as the next digit of the answer. 
Result so far: 124231.0
Deduct 0 from 200 and we're left with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

The final result is 124231.0 with a remainder of 0.2.