Let's divide 67239417 by 517
We want to figure out the number of times 67239417 can be divided by 517.

Moving on to step 1:
The number 517 fits into 6 0 times, leaving a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Bring next digit (7) of the dividend behind the 6 and repeat the process: 67 / 517

On to step 2:
517 can be fit into 67 0 times, resulting in a remainder of 67.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 67 after subtracting 0 from 67.
Take the next digit (2) from the dividend and append it to 67, then repeat: 672 / 517

Let's proceed to step 3:
The number 517 fits into 672 1 times, leaving a remainder of 155.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 517 away from 672, we end up with 155.
Fetch the next digit (3) from the dividend, attach it to 155 and continue: 1553 / 517

Step 4:
The number 517 fits into 1553 3 times, leaving a remainder of 2.
Put 3 as the next digit of the answer. 
Result so far: 13.0
Deduct 1551 from 1553 and we're left with 2.
Fetch the next digit (9) from the dividend, attach it to 2 and continue: 29 / 517

Advancing to step 5:
517 can be fit into 29 0 times, resulting in a remainder of 29.
Put 0 as the next digit of the answer. 
Result so far: 130.0
Subtracting 0 from 29 leaves us with 29.
Include the next digit (4) from the dividend after 29, then repeat: 294 / 517

Moving on to step 6:
When dividing 294 by 517, we get 0 with a remainder of 294.
Use 0 as the next digit of our solution. 
Result so far: 1300.0
Subtract 0 from 294 to get 294.
Include the next digit (1) from the dividend after 294, then repeat: 2941 / 517

Step 7:
517 goes into 2941 5 times with a remainder of 356.
Use 5 as the next digit of our solution. 
Result so far: 13005.0
Subtract 2585 from 2941 to get 356.
Grab the next digit (7) from the dividend, add it to 356, then carry on: 3567 / 517

Advancing to step 8:
If we divide 3567 by 517, we get 6 and a remainder of 465.
Record the quotient 6 as the next digit in the result. 
Result so far: 130056.0
The remainder is 465 after subtracting 3102 from 3567.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4650, and continue the process.

On to step 9:
517 can be fit into 4650 8 times, resulting in a remainder of 514.
Use 8 as the next digit of our solution. 
Result so far: 130056.8
If we take 4136 away from 4650, we end up with 514.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5140, and continue the process.

Let's proceed to step 10:
517 can be fit into 5140 9 times, resulting in a remainder of 487.
Write down 9 as next digit of the result. 
Result so far: 130056.89
Subtract 4653 from 5140 to get 487.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4870, and continue the process.

Let's proceed to step 11:
When dividing 4870 by 517, we get 9 with a remainder of 217.
Use 9 as the next digit of our solution. 
Result so far: 130056.899
The remainder is 217 after subtracting 4653 from 4870.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2170, and continue the process.

Our division results in 130056.899 with a remaining 0.0217.