52704 ÷ 5 = 10540 R4
Let's divide 52704 by 5.

Step 1:
5 goes into 5 1 times with a remainder of 0.
Write down 1 as next digit of of the result. 
Result so far: 1
Subtract 5 from 5 to get 0.
Bring next digit (2) of the dividend behind the 0 and repeat the process: 2 / 5

Step 2:
5 goes into 2 0 times with a remainder of 2.
Write down 0 as next digit of of the result. 
Result so far: 10
Subtract 0 from 2 to get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 5

Step 3:
5 goes into 27 5 times with a remainder of 2.
Write down 5 as next digit of of the result. 
Result so far: 105
Subtract 25 from 27 to get 2.
Bring next digit (0) of the dividend behind the 2 and repeat the process: 20 / 5

Step 4:
5 goes into 20 4 times with a remainder of 0.
Write down 4 as next digit of of the result. 
Result so far: 1054
Subtract 20 from 20 to get 0.
Bring next digit (4) of the dividend behind the 0 and repeat the process: 4 / 5

Step 5:
5 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of of the result. 
Result so far: 10540
Subtract 0 from 4 to get 4.

The final result is 10540 with a remainder of 4.