We look at the division of 860973 by 52 
We're looking to find how many times 52 goes into 860973.

Step 1:
When dividing 8 by 52, we get 0 with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Fetch the next digit (6) from the dividend, attach it to 8 and continue: 86 / 52

Let's proceed to step 2:
When dividing 86 by 52, we get 1 with a remainder of 34.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 52 from 86, we get 34.
Bring next digit (0) of the dividend behind the 34 and repeat the process: 340 / 52

Let's proceed to step 3:
When dividing 340 by 52, we get 6 with a remainder of 28.
The number 6 becomes the next digit in our result. 
Result so far: 16.0
Subtracting 312 from 340 leaves us with 28.
Append the next digit (9) from the dividend to 28 and continue with: 289 / 52

Let's proceed to step 4:
52 can be fit into 289 5 times, resulting in a remainder of 29.
Write down 5 as next digit of the result. 
Result so far: 165.0
If we take 260 away from 289, we end up with 29.
Take the next digit (7) from the dividend and append it to 29, then repeat: 297 / 52

On to step 5:
The number 52 fits into 297 5 times, leaving a remainder of 37.
Put 5 as the next digit of the answer. 
Result so far: 1655.0
If we take 260 away from 297, we end up with 37.
Append the next digit (3) from the dividend to 37 and continue with: 373 / 52

Going ahead to step 6:
52 goes into 373 7 times with a remainder of 9.
Put 7 as the next digit of the answer. 
Result so far: 16557.0
The remainder is 9 after subtracting 364 from 373.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Moving on to step 7:
90 divided by 52 is 1 with a remainder of 38.
Use 1 as the next digit of our solution. 
Result so far: 16557.1
The remainder is 38 after subtracting 52 from 90.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Step 8:
380 divided by 52 is 7 with a remainder of 16.
The number 7 becomes the next digit in our result. 
Result so far: 16557.17
Deduct 364 from 380 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 9:
52 goes into 160 3 times with a remainder of 4.
Record the quotient 3 as the next digit in the result. 
Result so far: 16557.173
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.

Moving on to step 10:
52 can be fit into 40 0 times, resulting in a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 16557.173
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 11:
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: 16557.17307
Deduct 364 from 400 and we're left 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.

Going ahead to step 12:
If we divide 360 by 52, we get 6 and a remainder of 48.
Put 6 as the next digit of the answer. 
Result so far: 16557.173076
Deduct 312 from 360 and we're left with 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Going ahead to step 13:
52 goes into 480 9 times with a remainder of 12.
The number 9 becomes the next digit in our result. 
Result so far: 16557.1730769
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.

Going ahead to step 14:
When dividing 120 by 52, we get 2 with a remainder of 16.
Use 2 as the next digit of our solution. 
Result so far: 16557.17307692
The remainder is 16 after subtracting 104 from 120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

After the division, we end up with 16557.17307692 and a remainder of 1.6e-08.