Let's divide 86885044 by 517
We're looking to find how many times 517 goes into 86885044.

Going ahead to step 1:
If we divide 8 by 517, we get 0 and a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 8 to get 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 517

Moving on to step 2:
517 goes into 86 0 times with a remainder of 86.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 86, we end up with 86.
Fetch the next digit (8) from the dividend, attach it to 86 and continue: 868 / 517

On to step 3:
When dividing 868 by 517, we get 1 with a remainder of 351.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Deduct 517 from 868 and we're left with 351.
Append the next digit (8) from the dividend to 351 and continue with: 3518 / 517

Moving on to step 4:
3518 divided by 517 is 6 with a remainder of 416.
The next digit of our result is 6. 
Result so far: 16.0
If we subtract 3102 from 3518, we get 416.
Grab the next digit (5) from the dividend, add it to 416, then carry on: 4165 / 517

Moving on to step 5:
4165 divided by 517 is 8 with a remainder of 29.
The number 8 becomes the next digit in our result. 
Result so far: 168.0
If we subtract 4136 from 4165, we get 29.
Bring next digit (0) of the dividend behind the 29 and repeat the process: 290 / 517

On to step 6:
517 can be fit into 290 0 times, resulting in a remainder of 290.
Record the quotient 0 as the next digit in the result. 
Result so far: 1680.0
Deduct 0 from 290 and we're left with 290.
Include the next digit (4) from the dividend after 290, then repeat: 2904 / 517

Going ahead to step 7:
2904 divided by 517 is 5 with a remainder of 319.
The number 5 becomes the next digit in our result. 
Result so far: 16805.0
If we take 2585 away from 2904, we end up with 319.
Grab the next digit (4) from the dividend, add it to 319, then carry on: 3194 / 517

Moving on to step 8:
When dividing 3194 by 517, we get 6 with a remainder of 92.
Put 6 as the next digit of the answer. 
Result so far: 168056.0
Subtracting 3102 from 3194 leaves us 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.

On to step 9:
The number 517 fits into 920 1 times, leaving a remainder of 403.
The next digit of our result is 1. 
Result so far: 168056.1
If we take 517 away from 920, we end up with 403.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4030, and continue the process.

Let's proceed to step 10:
517 goes into 4030 7 times with a remainder of 411.
Record the quotient 7 as the next digit in the result. 
Result so far: 168056.17
If we take 3619 away from 4030, we end up with 411.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4110, and continue the process.

Advancing to step 11:
517 goes into 4110 7 times with a remainder of 491.
Write down 7 as next digit of the result. 
Result so far: 168056.177
The remainder is 491 after subtracting 3619 from 4110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4910, and continue the process.

Our division results in 168056.177 with a remaining 0.0491.