We look at the division of 140671 by 52 
Our goal is to divide 140671 by 52.

Step 1:
52 can be fit into 1 0 times, resulting in a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 1 after subtracting 0 from 1.
Append the next digit (4) from the dividend to 1 and continue with: 14 / 52

Let's proceed to step 2:
14 divided by 52 is 0 with a remainder of 14.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 14 and we're left with 14.
Bring next digit (0) of the dividend behind the 14 and repeat the process: 140 / 52

Step 3:
52 goes into 140 2 times with a remainder of 36.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we subtract 104 from 140, we get 36.
Include the next digit (6) from the dividend after 36, then repeat: 366 / 52

Advancing to step 4:
52 can be fit into 366 7 times, resulting in a remainder of 2.
Record the quotient 7 as the next digit in the result. 
Result so far: 27.0
Subtract 364 from 366 to get 2.
Fetch the next digit (7) from the dividend, attach it to 2 and continue: 27 / 52

Advancing to step 5:
When dividing 27 by 52, we get 0 with a remainder of 27.
The next digit of our result is 0. 
Result so far: 270.0
Subtracting 0 from 27 leaves us with 27.
Fetch the next digit (1) from the dividend, attach it to 27 and continue: 271 / 52

Going ahead to step 6:
When dividing 271 by 52, we get 5 with a remainder of 11.
Write down 5 as next digit of the result. 
Result so far: 2705.0
Deduct 260 from 271 and we're left with 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Moving on to step 7:
52 can be fit into 110 2 times, resulting in a remainder of 6.
The number 2 becomes the next digit in our result. 
Result so far: 2705.2
The remainder is 6 after subtracting 104 from 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Advancing to step 8:
When dividing 60 by 52, we get 1 with a remainder of 8.
Write down 1 as next digit of the result. 
Result so far: 2705.21
Subtracting 52 from 60 leaves us 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 9:
52 can be fit into 80 1 times, resulting in a remainder of 28.
Record the quotient 1 as the next digit in the result. 
Result so far: 2705.211
Deduct 52 from 80 and we're left with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

The final outcome is 2705.211, with a leftover of 0.0028.