We look at the division of 971658 by 52 
We want to figure out the number of times 971658 can be divided by 52.

Going ahead to step 1:
52 goes into 9 0 times with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 52

Step 2:
97 divided by 52 is 1 with a remainder of 45.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 52 away from 97, we end up with 45.
Fetch the next digit (1) from the dividend, attach it to 45 and continue: 451 / 52

Moving on to step 3:
If we divide 451 by 52, we get 8 and a remainder of 35.
The number 8 becomes the next digit in our result. 
Result so far: 18.0
Deduct 416 from 451 and we're left with 35.
Grab the next digit (6) from the dividend, add it to 35, then carry on: 356 / 52

Going ahead to step 4:
When dividing 356 by 52, we get 6 with a remainder of 44.
Use 6 as the next digit of our solution. 
Result so far: 186.0
Subtract 312 from 356 to get 44.
Append the next digit (5) from the dividend to 44 and continue with: 445 / 52

Advancing to step 5:
52 can be fit into 445 8 times, resulting in a remainder of 29.
Use 8 as the next digit of our solution. 
Result so far: 1868.0
Deduct 416 from 445 and we're left with 29.
Bring next digit (8) of the dividend behind the 29 and repeat the process: 298 / 52

Advancing to step 6:
52 can be fit into 298 5 times, resulting in a remainder of 38.
The next digit of our result is 5. 
Result so far: 18685.0
The remainder is 38 after subtracting 260 from 298.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

On to step 7:
52 can be fit into 380 7 times, resulting in a remainder of 16.
Write down 7 as next digit of the result. 
Result so far: 18685.7
Subtracting 364 from 380 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 8:
52 can be fit into 160 3 times, resulting in a remainder of 4.
The number 3 becomes the next digit in our result. 
Result so far: 18685.73
If we subtract 156 from 160, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 9:
If we divide 40 by 52, we get 0 and a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 18685.73
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 10:
If we divide 400 by 52, we get 7 and a remainder of 36.
Put 7 as the next digit of the answer. 
Result so far: 18685.7307
If we take 364 away from 400, we end up with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

On to step 11:
The number 52 fits into 360 6 times, leaving a remainder of 48.
Record the quotient 6 as the next digit in the result. 
Result so far: 18685.73076
The remainder is 48 after subtracting 312 from 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Moving on to step 12:
The number 52 fits into 480 9 times, leaving a remainder of 12.
Put 9 as the next digit of the answer. 
Result so far: 18685.730769
Deduct 468 from 480 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Advancing to step 13:
120 divided by 52 is 2 with a remainder of 16.
Use 2 as the next digit of our solution. 
Result so far: 18685.7307692
Deduct 104 from 120 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Moving on to step 14:
52 can be fit into 160 3 times, resulting in a remainder of 4.
Write down 3 as next digit of the result. 
Result so far: 18685.73076923
If we subtract 156 from 160, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

After the division, we end up with 18685.73076923 and a remainder of 4e-09.