55047363 ÷ 517 
Our goal is to divide 55047363 by 517.

Step 1:
When dividing 5 by 517, we get 0 with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Include the next digit (5) from the dividend after 5, then repeat: 55 / 517

On to step 2:
If we divide 55 by 517, we get 0 and a remainder of 55.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 55, we get 55.
Append the next digit (0) from the dividend to 55 and continue with: 550 / 517

Moving on to step 3:
The number 517 fits into 550 1 times, leaving a remainder of 33.
The next digit of our result is 1. 
Result so far: 1.0
If we take 517 away from 550, we end up with 33.
Take the next digit (4) from the dividend and append it to 33, then repeat: 334 / 517

Let's proceed to step 4:
334 divided by 517 is 0 with a remainder of 334.
Write down 0 as next digit of the result. 
Result so far: 10.0
Subtracting 0 from 334 leaves us with 334.
Bring next digit (7) of the dividend behind the 334 and repeat the process: 3347 / 517

Advancing to step 5:
The number 517 fits into 3347 6 times, leaving a remainder of 245.
Put 6 as the next digit of the answer. 
Result so far: 106.0
If we take 3102 away from 3347, we end up with 245.
Grab the next digit (3) from the dividend, add it to 245, then carry on: 2453 / 517

On to step 6:
If we divide 2453 by 517, we get 4 and a remainder of 385.
Put 4 as the next digit of the answer. 
Result so far: 1064.0
Deduct 2068 from 2453 and we're left with 385.
Include the next digit (6) from the dividend after 385, then repeat: 3856 / 517

Advancing to step 7:
If we divide 3856 by 517, we get 7 and a remainder of 237.
Use 7 as the next digit of our solution. 
Result so far: 10647.0
If we subtract 3619 from 3856, we get 237.
Fetch the next digit (3) from the dividend, attach it to 237 and continue: 2373 / 517

Going ahead to step 8:
The number 517 fits into 2373 4 times, leaving a remainder of 305.
Record the quotient 4 as the next digit in the result. 
Result so far: 106474.0
If we subtract 2068 from 2373, we get 305.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3050, and continue the process.

On to step 9:
3050 divided by 517 is 5 with a remainder of 465.
The next digit of our result is 5. 
Result so far: 106474.5
Deduct 2585 from 3050 and we're left with 465.
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 10:
The number 517 fits into 4650 8 times, leaving a remainder of 514.
Use 8 as the next digit of our solution. 
Result so far: 106474.58
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.

Moving on to step 11:
517 goes into 5140 9 times with a remainder of 487.
Use 9 as the next digit of our solution. 
Result so far: 106474.589
If we subtract 4653 from 5140, we 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.

Advancing to step 12:
The number 517 fits into 4870 9 times, leaving a remainder of 217.
Use 9 as the next digit of our solution. 
Result so far: 106474.5899
If we take 4653 away from 4870, we end up with 217.
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 106474.5899 with a remaining 0.00217.