We look at the division of 52717904 by 517 
Let's see how many times 517 fits into 52717904.

On to step 1:
When dividing 5 by 517, we get 0 with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Grab the next digit (2) from the dividend, add it to 5, then carry on: 52 / 517

On to step 2:
517 goes into 52 0 times with a remainder of 52.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 52, we end up with 52.
Fetch the next digit (7) from the dividend, attach it to 52 and continue: 527 / 517

Going ahead to step 3:
When dividing 527 by 517, we get 1 with a remainder of 10.
Put 1 as the next digit of the answer. 
Result so far: 1.0
The remainder is 10 after subtracting 517 from 527.
Append the next digit (1) from the dividend to 10 and continue with: 101 / 517

Step 4:
If we divide 101 by 517, we get 0 and a remainder of 101.
Put 0 as the next digit of the answer. 
Result so far: 10.0
Subtracting 0 from 101 leaves us with 101.
Grab the next digit (7) from the dividend, add it to 101, then carry on: 1017 / 517

Let's proceed to step 5:
517 goes into 1017 1 times with a remainder of 500.
Write down 1 as next digit of the result. 
Result so far: 101.0
If we take 517 away from 1017, we end up with 500.
Take the next digit (9) from the dividend and append it to 500, then repeat: 5009 / 517

Going ahead to step 6:
If we divide 5009 by 517, we get 9 and a remainder of 356.
Record the quotient 9 as the next digit in the result. 
Result so far: 1019.0
If we subtract 4653 from 5009, we get 356.
Include the next digit (0) from the dividend after 356, then repeat: 3560 / 517

Let's proceed to step 7:
3560 divided by 517 is 6 with a remainder of 458.
Write down 6 as next digit of the result. 
Result so far: 10196.0
If we subtract 3102 from 3560, we get 458.
Append the next digit (4) from the dividend to 458 and continue with: 4584 / 517

Going ahead to step 8:
4584 divided by 517 is 8 with a remainder of 448.
Use 8 as the next digit of our solution. 
Result so far: 101968.0
If we take 4136 away from 4584, we end up with 448.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4480, and continue the process.

Let's proceed to step 9:
517 can be fit into 4480 8 times, resulting in a remainder of 344.
Record the quotient 8 as the next digit in the result. 
Result so far: 101968.8
If we take 4136 away from 4480, we end up with 344.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3440, and continue the process.

Going ahead to step 10:
517 goes into 3440 6 times with a remainder of 338.
The number 6 becomes the next digit in our result. 
Result so far: 101968.86
Subtract 3102 from 3440 to get 338.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3380, and continue the process.

Let's proceed to step 11:
If we divide 3380 by 517, we get 6 and a remainder of 278.
Put 6 as the next digit of the answer. 
Result so far: 101968.866
If we take 3102 away from 3380, we end up with 278.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2780, and continue the process.

Our division results in 101968.866 with a remaining 0.0278.