We look at the division of 9727352 by 521 
Let's see how many times 521 fits into 9727352.

Let's proceed to step 1:
521 goes into 9 0 times with a remainder of 9.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 9 to get 9.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 521

Let's proceed to step 2:
If we divide 97 by 521, we get 0 and a remainder of 97.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 97, we end up with 97.
Fetch the next digit (2) from the dividend, attach it to 97 and continue: 972 / 521

On to step 3:
972 divided by 521 is 1 with a remainder of 451.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 521 from 972 leaves us with 451.
Grab the next digit (7) from the dividend, add it to 451, then carry on: 4517 / 521

Going ahead to step 4:
4517 divided by 521 is 8 with a remainder of 349.
Write down 8 as next digit of the result. 
Result so far: 18.0
If we take 4168 away from 4517, we end up with 349.
Grab the next digit (3) from the dividend, add it to 349, then carry on: 3493 / 521

Advancing to step 5:
521 can be fit into 3493 6 times, resulting in a remainder of 367.
The next digit of our result is 6. 
Result so far: 186.0
If we take 3126 away from 3493, we end up with 367.
Include the next digit (5) from the dividend after 367, then repeat: 3675 / 521

On to step 6:
521 goes into 3675 7 times with a remainder of 28.
The number 7 becomes the next digit in our result. 
Result so far: 1867.0
Subtracting 3647 from 3675 leaves us with 28.
Append the next digit (2) from the dividend to 28 and continue with: 282 / 521

Advancing to step 7:
The number 521 fits into 282 0 times, leaving a remainder of 282.
Use 0 as the next digit of our solution. 
Result so far: 18670.0
If we subtract 0 from 282, we get 282.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2820, and continue the process.

Advancing to step 8:
If we divide 2820 by 521, we get 5 and a remainder of 215.
Use 5 as the next digit of our solution. 
Result so far: 18670.5
Subtracting 2605 from 2820 leaves us with 215.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2150, and continue the process.

Step 9:
When dividing 2150 by 521, we get 4 with a remainder of 66.
Record the quotient 4 as the next digit in the result. 
Result so far: 18670.54
Subtracting 2084 from 2150 leaves us with 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Advancing to step 10:
521 can be fit into 660 1 times, resulting in a remainder of 139.
Put 1 as the next digit of the answer. 
Result so far: 18670.541
If we take 521 away from 660, we end up with 139.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1390, and continue the process.

Advancing to step 11:
When dividing 1390 by 521, we get 2 with a remainder of 348.
Put 2 as the next digit of the answer. 
Result so far: 18670.5412
Subtracting 1042 from 1390 leaves us with 348.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3480, and continue the process.

Let's proceed to step 12:
521 goes into 3480 6 times with a remainder of 354.
Use 6 as the next digit of our solution. 
Result so far: 18670.54126
Subtracting 3126 from 3480 leaves us with 354.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3540, and continue the process.

Going ahead to step 13:
521 can be fit into 3540 6 times, resulting in a remainder of 414.
Write down 6 as next digit of the result. 
Result so far: 18670.541266
If we subtract 3126 from 3540, we get 414.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4140, and continue the process.

After the division, we end up with 18670.541266 and a remainder of 4.14e-05.