We look at the division of 97214890 by 52 
We want to figure out the number of times 97214890 can be divided by 52.

Going ahead to step 1:
The number 52 fits into 9 0 times, leaving a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Append the next digit (7) from the dividend to 9 and continue with: 97 / 52

Step 2:
When dividing 97 by 52, we get 1 with a remainder of 45.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 52 from 97 leaves us with 45.
Append the next digit (2) from the dividend to 45 and continue with: 452 / 52

On to step 3:
The number 52 fits into 452 8 times, leaving a remainder of 36.
The next digit of our result is 8. 
Result so far: 18.0
The remainder is 36 after subtracting 416 from 452.
Bring next digit (1) of the dividend behind the 36 and repeat the process: 361 / 52

Advancing to step 4:
361 divided by 52 is 6 with a remainder of 49.
Record the quotient 6 as the next digit in the result. 
Result so far: 186.0
Subtract 312 from 361 to get 49.
Append the next digit (4) from the dividend to 49 and continue with: 494 / 52

Advancing to step 5:
When dividing 494 by 52, we get 9 with a remainder of 26.
Record the quotient 9 as the next digit in the result. 
Result so far: 1869.0
The remainder is 26 after subtracting 468 from 494.
Grab the next digit (8) from the dividend, add it to 26, then carry on: 268 / 52

Going ahead to step 6:
If we divide 268 by 52, we get 5 and a remainder of 8.
Put 5 as the next digit of the answer. 
Result so far: 18695.0
The remainder is 8 after subtracting 260 from 268.
Grab the next digit (9) from the dividend, add it to 8, then carry on: 89 / 52

Going ahead to step 7:
If we divide 89 by 52, we get 1 and a remainder of 37.
Put 1 as the next digit of the answer. 
Result so far: 186951.0
Deduct 52 from 89 and we're left with 37.
Append the next digit (0) from the dividend to 37 and continue with: 370 / 52

Step 8:
The number 52 fits into 370 7 times, leaving a remainder of 6.
Use 7 as the next digit of our solution. 
Result so far: 1869517.0
Deduct 364 from 370 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Let's proceed to step 9:
52 goes into 60 1 times with a remainder of 8.
The next digit of our result is 1. 
Result so far: 1869517.1
Subtract 52 from 60 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 10:
The number 52 fits into 80 1 times, leaving a remainder of 28.
Record the quotient 1 as the next digit in the result. 
Result so far: 1869517.11
If we take 52 away from 80, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

After the division, we end up with 1869517.11 and a remainder of 0.028.