We're dividing 52326855 by 221 
We want to figure out the number of times 52326855 can be divided by 221.

On to step 1:
5 divided by 221 is 0 with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Grab the next digit (2) from the dividend, add it to 5, then carry on: 52 / 221

Moving on to step 2:
221 goes into 52 0 times with a remainder of 52.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 52, we end up with 52.
Append the next digit (3) from the dividend to 52 and continue with: 523 / 221

On to step 3:
221 can be fit into 523 2 times, resulting in a remainder of 81.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we subtract 442 from 523, we get 81.
Include the next digit (2) from the dividend after 81, then repeat: 812 / 221

Step 4:
If we divide 812 by 221, we get 3 and a remainder of 149.
Write down 3 as next digit of the result. 
Result so far: 23.0
If we take 663 away from 812, we end up with 149.
Include the next digit (6) from the dividend after 149, then repeat: 1496 / 221

Step 5:
1496 divided by 221 is 6 with a remainder of 170.
The next digit of our result is 6. 
Result so far: 236.0
Subtracting 1326 from 1496 leaves us with 170.
Bring next digit (8) of the dividend behind the 170 and repeat the process: 1708 / 221

Let's proceed to step 6:
The number 221 fits into 1708 7 times, leaving a remainder of 161.
Record the quotient 7 as the next digit in the result. 
Result so far: 2367.0
If we subtract 1547 from 1708, we get 161.
Append the next digit (5) from the dividend to 161 and continue with: 1615 / 221

Step 7:
221 goes into 1615 7 times with a remainder of 68.
The next digit of our result is 7. 
Result so far: 23677.0
The remainder is 68 after subtracting 1547 from 1615.
Fetch the next digit (5) from the dividend, attach it to 68 and continue: 685 / 221

Going ahead to step 8:
The number 221 fits into 685 3 times, leaving a remainder of 22.
Put 3 as the next digit of the answer. 
Result so far: 236773.0
Deduct 663 from 685 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 9:
When dividing 220 by 221, we get 0 with a remainder of 220.
The number 0 becomes the next digit in our result. 
Result so far: 236773.0
If we take 0 away from 220, we end up with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

Let's proceed to step 10:
221 goes into 2200 9 times with a remainder of 211.
Write down 9 as next digit of the result. 
Result so far: 236773.09
Deduct 1989 from 2200 and we're left with 211.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2110, and continue the process.

On to step 11:
If we divide 2110 by 221, we get 9 and a remainder of 121.
The number 9 becomes the next digit in our result. 
Result so far: 236773.099
If we subtract 1989 from 2110, we get 121.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1210, and continue the process.

Our division results in 236773.099 with a remaining 0.0121.