We look at the division of 20406 by 53 
We're looking to find how many times 53 goes into 20406.

Going ahead to step 1:
53 can be fit into 2 0 times, resulting in a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Fetch the next digit (0) from the dividend, attach it to 2 and continue: 20 / 53

Step 2:
The number 53 fits into 20 0 times, leaving a remainder of 20.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 20 to get 20.
Fetch the next digit (4) from the dividend, attach it to 20 and continue: 204 / 53

Advancing to step 3:
53 goes into 204 3 times with a remainder of 45.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 159 from 204 leaves us with 45.
Grab the next digit (0) from the dividend, add it to 45, then carry on: 450 / 53

Advancing to step 4:
The number 53 fits into 450 8 times, leaving a remainder of 26.
Record the quotient 8 as the next digit in the result. 
Result so far: 38.0
Subtracting 424 from 450 leaves us with 26.
Bring next digit (6) of the dividend behind the 26 and repeat the process: 266 / 53

Let's proceed to step 5:
If we divide 266 by 53, we get 5 and a remainder of 1.
Put 5 as the next digit of the answer. 
Result so far: 385.0
If we take 265 away from 266, we end up with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

On to step 6:
53 goes into 10 0 times with a remainder of 10.
Put 0 as the next digit of the answer. 
Result so far: 385.0
Subtracting 0 from 10 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 7:
When dividing 100 by 53, we get 1 with a remainder of 47.
The number 1 becomes the next digit in our result. 
Result so far: 385.01
The remainder is 47 after subtracting 53 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

On to step 8:
53 goes into 470 8 times with a remainder of 46.
Use 8 as the next digit of our solution. 
Result so far: 385.018
Subtracting 424 from 470 leaves us with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Advancing to step 9:
460 divided by 53 is 8 with a remainder of 36.
Use 8 as the next digit of our solution. 
Result so far: 385.0188
The remainder is 36 after subtracting 424 from 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

After the division, we end up with 385.0188 and a remainder of 0.00036.