44409573 ÷ 517 
Our goal is to divide 44409573 by 517.

On to step 1:
The number 517 fits into 4 0 times, leaving a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Grab the next digit (4) from the dividend, add it to 4, then carry on: 44 / 517

Going ahead to step 2:
When dividing 44 by 517, we get 0 with a remainder of 44.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 44 leaves us with 44.
Fetch the next digit (4) from the dividend, attach it to 44 and continue: 444 / 517

Let's proceed to step 3:
The number 517 fits into 444 0 times, leaving a remainder of 444.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 444 after subtracting 0 from 444.
Grab the next digit (0) from the dividend, add it to 444, then carry on: 4440 / 517

Step 4:
When dividing 4440 by 517, we get 8 with a remainder of 304.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
If we take 4136 away from 4440, we end up with 304.
Bring next digit (9) of the dividend behind the 304 and repeat the process: 3049 / 517

Advancing to step 5:
If we divide 3049 by 517, we get 5 and a remainder of 464.
Put 5 as the next digit of the answer. 
Result so far: 85.0
Deduct 2585 from 3049 and we're left with 464.
Take the next digit (5) from the dividend and append it to 464, then repeat: 4645 / 517

Advancing to step 6:
When dividing 4645 by 517, we get 8 with a remainder of 509.
The number 8 becomes the next digit in our result. 
Result so far: 858.0
If we subtract 4136 from 4645, we get 509.
Bring next digit (7) of the dividend behind the 509 and repeat the process: 5097 / 517

Advancing to step 7:
When dividing 5097 by 517, we get 9 with a remainder of 444.
The next digit of our result is 9. 
Result so far: 8589.0
Subtract 4653 from 5097 to get 444.
Take the next digit (3) from the dividend and append it to 444, then repeat: 4443 / 517

Step 8:
517 can be fit into 4443 8 times, resulting in a remainder of 307.
Write down 8 as next digit of the result. 
Result so far: 85898.0
If we take 4136 away from 4443, we end up with 307.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3070, and continue the process.

On to step 9:
517 can be fit into 3070 5 times, resulting in a remainder of 485.
Put 5 as the next digit of the answer. 
Result so far: 85898.5
Subtract 2585 from 3070 to get 485.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4850, and continue the process.

Let's proceed to step 10:
4850 divided by 517 is 9 with a remainder of 197.
The next digit of our result is 9. 
Result so far: 85898.59
Deduct 4653 from 4850 and we're left with 197.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1970, and continue the process.

Step 11:
1970 divided by 517 is 3 with a remainder of 419.
Record the quotient 3 as the next digit in the result. 
Result so far: 85898.593
If we take 1551 away from 1970, we end up with 419.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4190, and continue the process.

Advancing to step 12:
If we divide 4190 by 517, we get 8 and a remainder of 54.
The number 8 becomes the next digit in our result. 
Result so far: 85898.5938
Subtract 4136 from 4190 to get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Step 13:
When dividing 540 by 517, we get 1 with a remainder of 23.
Put 1 as the next digit of the answer. 
Result so far: 85898.59381
Subtract 517 from 540 to get 23.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

On to step 14:
517 can be fit into 230 0 times, resulting in a remainder of 230.
The number 0 becomes the next digit in our result. 
Result so far: 85898.59381
The remainder is 230 after subtracting 0 from 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2300, and continue the process.

Advancing to step 15:
The number 517 fits into 2300 4 times, leaving a remainder of 232.
Put 4 as the next digit of the answer. 
Result so far: 85898.5938104
If we take 2068 away from 2300, we end up with 232.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2320, and continue the process.

Advancing to step 16:
517 can be fit into 2320 4 times, resulting in a remainder of 252.
Put 4 as the next digit of the answer. 
Result so far: 85898.59381044
If we subtract 2068 from 2320, we get 252.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2520, and continue the process.

The final result is 85898.59381044 with a remainder of 2.52e-07.