521540 ÷ 45 
We want to divide 521540 by 45.

Step 1:
45 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
Subtracting 0 from 5 leaves us with 5.
Fetch the next digit (2) from the dividend, attach it to 5 and continue: 52 / 45

Advancing to step 2:
If we divide 52 by 45, we get 1 and a remainder of 7.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 7 after subtracting 45 from 52.
Grab the next digit (1) from the dividend, add it to 7, then carry on: 71 / 45

Advancing to step 3:
When dividing 71 by 45, we get 1 with a remainder of 26.
The number 1 becomes the next digit in our result. 
Result so far: 11.0
If we take 45 away from 71, we end up with 26.
Grab the next digit (5) from the dividend, add it to 26, then carry on: 265 / 45

Step 4:
265 divided by 45 is 5 with a remainder of 40.
Use 5 as the next digit of our solution. 
Result so far: 115.0
If we take 225 away from 265, we end up with 40.
Fetch the next digit (4) from the dividend, attach it to 40 and continue: 404 / 45

Let's proceed to step 5:
45 can be fit into 404 8 times, resulting in a remainder of 44.
Write down 8 as next digit of the result. 
Result so far: 1158.0
Subtracting 360 from 404 leaves us with 44.
Take the next digit (0) from the dividend and append it to 44, then repeat: 440 / 45

Step 6:
If we divide 440 by 45, we get 9 and a remainder of 35.
Use 9 as the next digit of our solution. 
Result so far: 11589.0
If we subtract 405 from 440, we get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Advancing to step 7:
45 goes into 350 7 times with a remainder of 35.
The number 7 becomes the next digit in our result. 
Result so far: 11589.7
Deduct 315 from 350 and we're left with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Moving on to step 8:
The number 45 fits into 350 7 times, leaving a remainder of 35.
Use 7 as the next digit of our solution. 
Result so far: 11589.77
The remainder is 35 after subtracting 315 from 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

The final result is 11589.77 with a remainder of 0.035.