We look at the division of 52061382 by 854 
We're looking to find how many times 854 goes into 52061382.

Advancing to step 1:
When dividing 5 by 854, we get 0 with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Append the next digit (2) from the dividend to 5 and continue with: 52 / 854

Moving on to step 2:
The number 854 fits into 52 0 times, leaving a remainder of 52.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 52 and we're left with 52.
Include the next digit (0) from the dividend after 52, then repeat: 520 / 854

On to step 3:
The number 854 fits into 520 0 times, leaving a remainder of 520.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 520 after subtracting 0 from 520.
Bring next digit (6) of the dividend behind the 520 and repeat the process: 5206 / 854

Step 4:
When dividing 5206 by 854, we get 6 with a remainder of 82.
Use 6 as the next digit of our solution. 
Result so far: 6.0
The remainder is 82 after subtracting 5124 from 5206.
Bring next digit (1) of the dividend behind the 82 and repeat the process: 821 / 854

Moving on to step 5:
854 goes into 821 0 times with a remainder of 821.
Put 0 as the next digit of the answer. 
Result so far: 60.0
Deduct 0 from 821 and we're left with 821.
Include the next digit (3) from the dividend after 821, then repeat: 8213 / 854

Going ahead to step 6:
8213 divided by 854 is 9 with a remainder of 527.
The next digit of our result is 9. 
Result so far: 609.0
If we take 7686 away from 8213, we end up with 527.
Append the next digit (8) from the dividend to 527 and continue with: 5278 / 854

On to step 7:
854 can be fit into 5278 6 times, resulting in a remainder of 154.
The number 6 becomes the next digit in our result. 
Result so far: 6096.0
If we take 5124 away from 5278, we end up with 154.
Take the next digit (2) from the dividend and append it to 154, then repeat: 1542 / 854

Let's proceed to step 8:
The number 854 fits into 1542 1 times, leaving a remainder of 688.
Put 1 as the next digit of the answer. 
Result so far: 60961.0
The remainder is 688 after subtracting 854 from 1542.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6880, and continue the process.

Moving on to step 9:
854 goes into 6880 8 times with a remainder of 48.
Write down 8 as next digit of the result. 
Result so far: 60961.8
If we take 6832 away from 6880, we end up 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 10:
480 divided by 854 is 0 with a remainder of 480.
Put 0 as the next digit of the answer. 
Result so far: 60961.8
Subtract 0 from 480 to get 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

Moving on to step 11:
854 can be fit into 4800 5 times, resulting in a remainder of 530.
Put 5 as the next digit of the answer. 
Result so far: 60961.805
If we take 4270 away from 4800, we end up with 530.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5300, and continue the process.

Going ahead to step 12:
If we divide 5300 by 854, we get 6 and a remainder of 176.
The next digit of our result is 6. 
Result so far: 60961.8056
Deduct 5124 from 5300 and we're left with 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

On to step 13:
1760 divided by 854 is 2 with a remainder of 52.
Put 2 as the next digit of the answer. 
Result so far: 60961.80562
Subtract 1708 from 1760 to get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Moving on to step 14:
If we divide 520 by 854, we get 0 and a remainder of 520.
Put 0 as the next digit of the answer. 
Result so far: 60961.80562
If we take 0 away from 520, we end up with 520.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5200, and continue the process.

Advancing to step 15:
5200 divided by 854 is 6 with a remainder of 76.
Write down 6 as next digit of the result. 
Result so far: 60961.8056206
If we take 5124 away from 5200, we end up with 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Going ahead to step 16:
760 divided by 854 is 0 with a remainder of 760.
Write down 0 as next digit of the result. 
Result so far: 60961.8056206
Subtract 0 from 760 to get 760.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7600, and continue the process.

In conclusion, the division gives 60961.8056206 with a balance of 7.6e-07.