We're dividing 517132 by 55 
Our goal is to divide 517132 by 55.

On to step 1:
The number 55 fits into 5 0 times, leaving a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Take the next digit (1) from the dividend and append it to 5, then repeat: 51 / 55

Step 2:
When dividing 51 by 55, we get 0 with a remainder of 51.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 51 leaves us with 51.
Fetch the next digit (7) from the dividend, attach it to 51 and continue: 517 / 55

On to step 3:
517 divided by 55 is 9 with a remainder of 22.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
If we take 495 away from 517, we end up with 22.
Fetch the next digit (1) from the dividend, attach it to 22 and continue: 221 / 55

Going ahead to step 4:
The number 55 fits into 221 4 times, leaving a remainder of 1.
Put 4 as the next digit of the answer. 
Result so far: 94.0
Deduct 220 from 221 and we're left with 1.
Bring next digit (3) of the dividend behind the 1 and repeat the process: 13 / 55

On to step 5:
55 can be fit into 13 0 times, resulting in a remainder of 13.
Write down 0 as next digit of the result. 
Result so far: 940.0
If we take 0 away from 13, we end up with 13.
Grab the next digit (2) from the dividend, add it to 13, then carry on: 132 / 55

Advancing to step 6:
55 goes into 132 2 times with a remainder of 22.
Put 2 as the next digit of the answer. 
Result so far: 9402.0
Subtract 110 from 132 to get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 7:
The number 55 fits into 220 4 times, leaving a remainder of 0.
Write down 4 as next digit of the result. 
Result so far: 9402.4
Subtract 220 from 220 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 8:
55 can be fit into 0 0 times, resulting in a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 9402.4
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 9:
0 divided by 55 is 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 9402.4
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 9402.4 with a balance of 0.0.