17317927 ÷ 521 
Our goal is to divide 17317927 by 521.

On to step 1:
If we divide 1 by 521, we get 0 and a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Include the next digit (7) from the dividend after 1, then repeat: 17 / 521

Moving on to step 2:
521 goes into 17 0 times with a remainder of 17.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 17 to get 17.
Fetch the next digit (3) from the dividend, attach it to 17 and continue: 173 / 521

Step 3:
If we divide 173 by 521, we get 0 and a remainder of 173.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 173 leaves us with 173.
Bring next digit (1) of the dividend behind the 173 and repeat the process: 1731 / 521

Step 4:
521 goes into 1731 3 times with a remainder of 168.
Use 3 as the next digit of our solution. 
Result so far: 3.0
The remainder is 168 after subtracting 1563 from 1731.
Bring next digit (7) of the dividend behind the 168 and repeat the process: 1687 / 521

Step 5:
The number 521 fits into 1687 3 times, leaving a remainder of 124.
The number 3 becomes the next digit in our result. 
Result so far: 33.0
If we take 1563 away from 1687, we end up with 124.
Take the next digit (9) from the dividend and append it to 124, then repeat: 1249 / 521

Step 6:
When dividing 1249 by 521, we get 2 with a remainder of 207.
The next digit of our result is 2. 
Result so far: 332.0
The remainder is 207 after subtracting 1042 from 1249.
Append the next digit (2) from the dividend to 207 and continue with: 2072 / 521

On to step 7:
2072 divided by 521 is 3 with a remainder of 509.
Use 3 as the next digit of our solution. 
Result so far: 3323.0
If we subtract 1563 from 2072, we get 509.
Fetch the next digit (7) from the dividend, attach it to 509 and continue: 5097 / 521

Moving on to step 8:
The number 521 fits into 5097 9 times, leaving a remainder of 408.
The number 9 becomes the next digit in our result. 
Result so far: 33239.0
Subtract 4689 from 5097 to get 408.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4080, and continue the process.

Moving on to step 9:
4080 divided by 521 is 7 with a remainder of 433.
The next digit of our result is 7. 
Result so far: 33239.7
Subtract 3647 from 4080 to get 433.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4330, and continue the process.

Moving on to step 10:
521 can be fit into 4330 8 times, resulting in a remainder of 162.
Write down 8 as next digit of the result. 
Result so far: 33239.78
Subtracting 4168 from 4330 leaves us with 162.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1620, and continue the process.

Let's proceed to step 11:
521 goes into 1620 3 times with a remainder of 57.
The number 3 becomes the next digit in our result. 
Result so far: 33239.783
If we take 1563 away from 1620, we end up with 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

On to step 12:
When dividing 570 by 521, we get 1 with a remainder of 49.
The next digit of our result is 1. 
Result so far: 33239.7831
The remainder is 49 after subtracting 521 from 570.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

On to step 13:
521 can be fit into 490 0 times, resulting in a remainder of 490.
Record the quotient 0 as the next digit in the result. 
Result so far: 33239.7831
If we take 0 away from 490, we end up with 490.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4900, and continue the process.

Advancing to step 14:
4900 divided by 521 is 9 with a remainder of 211.
Use 9 as the next digit of our solution. 
Result so far: 33239.783109
The remainder is 211 after subtracting 4689 from 4900.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2110, and continue the process.

Moving on to step 15:
When dividing 2110 by 521, we get 4 with a remainder of 26.
Record the quotient 4 as the next digit in the result. 
Result so far: 33239.7831094
Subtracting 2084 from 2110 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 16:
The number 521 fits into 260 0 times, leaving a remainder of 260.
Record the quotient 0 as the next digit in the result. 
Result so far: 33239.7831094
Subtracting 0 from 260 leaves us with 260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2600, and continue the process.

The final result is 33239.7831094 with a remainder of 2.6e-07.