204973 ÷ 46 
We're looking to find how many times 46 goes into 204973.

On to step 1:
The number 46 fits into 2 0 times, leaving a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Append the next digit (0) from the dividend to 2 and continue with: 20 / 46

On to step 2:
If we divide 20 by 46, we get 0 and a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 20, we get 20.
Grab the next digit (4) from the dividend, add it to 20, then carry on: 204 / 46

Advancing to step 3:
204 divided by 46 is 4 with a remainder of 20.
The number 4 becomes the next digit in our result. 
Result so far: 4.0
Deduct 184 from 204 and we're left with 20.
Fetch the next digit (9) from the dividend, attach it to 20 and continue: 209 / 46

Moving on to step 4:
46 goes into 209 4 times with a remainder of 25.
The number 4 becomes the next digit in our result. 
Result so far: 44.0
Subtracting 184 from 209 leaves us with 25.
Bring next digit (7) of the dividend behind the 25 and repeat the process: 257 / 46

Step 5:
When dividing 257 by 46, we get 5 with a remainder of 27.
The next digit of our result is 5. 
Result so far: 445.0
Subtracting 230 from 257 leaves us with 27.
Grab the next digit (3) from the dividend, add it to 27, then carry on: 273 / 46

Let's proceed to step 6:
If we divide 273 by 46, we get 5 and a remainder of 43.
The next digit of our result is 5. 
Result so far: 4455.0
Subtracting 230 from 273 leaves us with 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Step 7:
If we divide 430 by 46, we get 9 and a remainder of 16.
Write down 9 as next digit of the result. 
Result so far: 4455.9
If we subtract 414 from 430, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Moving on to step 8:
46 can be fit into 160 3 times, resulting in a remainder of 22.
Record the quotient 3 as the next digit in the result. 
Result so far: 4455.93
If we take 138 away from 160, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 9:
If we divide 220 by 46, we get 4 and a remainder of 36.
Use 4 as the next digit of our solution. 
Result so far: 4455.934
Subtract 184 from 220 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Advancing to step 10:
46 goes into 360 7 times with a remainder of 38.
The next digit of our result is 7. 
Result so far: 4455.9347
If we take 322 away from 360, we end up with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Let's proceed to step 11:
380 divided by 46 is 8 with a remainder of 12.
Write down 8 as next digit of the result. 
Result so far: 4455.93478
If we subtract 368 from 380, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 12:
46 goes into 120 2 times with a remainder of 28.
The number 2 becomes the next digit in our result. 
Result so far: 4455.934782
If we subtract 92 from 120, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Step 13:
46 can be fit into 280 6 times, resulting in a remainder of 4.
Write down 6 as next digit of the result. 
Result so far: 4455.9347826
If we subtract 276 from 280, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 14:
The number 46 fits into 40 0 times, leaving a remainder of 40.
The next digit of our result is 0. 
Result so far: 4455.9347826
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

The final outcome is 4455.9347826, with a leftover of 4e-08.