8539270 ÷ 173 
We want to figure out the number of times 8539270 can be divided by 173.

Let's proceed to step 1:
173 goes into 8 0 times with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Fetch the next digit (5) from the dividend, attach it to 8 and continue: 85 / 173

On to step 2:
The number 173 fits into 85 0 times, leaving a remainder of 85.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 85, we end up with 85.
Append the next digit (3) from the dividend to 85 and continue with: 853 / 173

Advancing to step 3:
If we divide 853 by 173, we get 4 and a remainder of 161.
Record the quotient 4 as the next digit in the result. 
Result so far: 4.0
Subtracting 692 from 853 leaves us with 161.
Include the next digit (9) from the dividend after 161, then repeat: 1619 / 173

Advancing to step 4:
If we divide 1619 by 173, we get 9 and a remainder of 62.
Put 9 as the next digit of the answer. 
Result so far: 49.0
Subtract 1557 from 1619 to get 62.
Include the next digit (2) from the dividend after 62, then repeat: 622 / 173

Moving on to step 5:
173 can be fit into 622 3 times, resulting in a remainder of 103.
Put 3 as the next digit of the answer. 
Result so far: 493.0
If we take 519 away from 622, we end up with 103.
Append the next digit (7) from the dividend to 103 and continue with: 1037 / 173

Advancing to step 6:
The number 173 fits into 1037 5 times, leaving a remainder of 172.
The number 5 becomes the next digit in our result. 
Result so far: 4935.0
If we take 865 away from 1037, we end up with 172.
Bring next digit (0) of the dividend behind the 172 and repeat the process: 1720 / 173

Moving on to step 7:
1720 divided by 173 is 9 with a remainder of 163.
The next digit of our result is 9. 
Result so far: 49359.0
If we take 1557 away from 1720, we end up with 163.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1630, and continue the process.

On to step 8:
If we divide 1630 by 173, we get 9 and a remainder of 73.
The number 9 becomes the next digit in our result. 
Result so far: 49359.9
If we take 1557 away from 1630, we end up with 73.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

On to step 9:
173 can be fit into 730 4 times, resulting in a remainder of 38.
Record the quotient 4 as the next digit in the result. 
Result so far: 49359.94
Subtract 692 from 730 to get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

On to step 10:
380 divided by 173 is 2 with a remainder of 34.
Record the quotient 2 as the next digit in the result. 
Result so far: 49359.942
Subtracting 346 from 380 leaves us with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Advancing to step 11:
173 goes into 340 1 times with a remainder of 167.
Put 1 as the next digit of the answer. 
Result so far: 49359.9421
The remainder is 167 after subtracting 173 from 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1670, and continue the process.

Advancing to step 12:
173 goes into 1670 9 times with a remainder of 113.
Use 9 as the next digit of our solution. 
Result so far: 49359.94219
The remainder is 113 after subtracting 1557 from 1670.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1130, and continue the process.

On to step 13:
The number 173 fits into 1130 6 times, leaving a remainder of 92.
The number 6 becomes the next digit in our result. 
Result so far: 49359.942196
Deduct 1038 from 1130 and we're left with 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Step 14:
173 goes into 920 5 times with a remainder of 55.
Use 5 as the next digit of our solution. 
Result so far: 49359.9421965
If we subtract 865 from 920, we get 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Step 15:
If we divide 550 by 173, we get 3 and a remainder of 31.
The number 3 becomes the next digit in our result. 
Result so far: 49359.94219653
If we subtract 519 from 550, we get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

The final result is 49359.94219653 with a remainder of 3.1e-08.