85372773 ÷ 517 
We want to figure out the number of times 85372773 can be divided by 517.

Going ahead to step 1:
8 divided by 517 is 0 with a remainder of 8.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Include the next digit (5) from the dividend after 8, then repeat: 85 / 517

Going ahead to step 2:
If we divide 85 by 517, we get 0 and a remainder of 85.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 85 leaves us with 85.
Take the next digit (3) from the dividend and append it to 85, then repeat: 853 / 517

Going ahead to step 3:
517 goes into 853 1 times with a remainder of 336.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 517 from 853, we get 336.
Bring next digit (7) of the dividend behind the 336 and repeat the process: 3367 / 517

Advancing to step 4:
When dividing 3367 by 517, we get 6 with a remainder of 265.
Put 6 as the next digit of the answer. 
Result so far: 16.0
Subtracting 3102 from 3367 leaves us with 265.
Fetch the next digit (2) from the dividend, attach it to 265 and continue: 2652 / 517

Moving on to step 5:
If we divide 2652 by 517, we get 5 and a remainder of 67.
The next digit of our result is 5. 
Result so far: 165.0
Subtract 2585 from 2652 to get 67.
Grab the next digit (7) from the dividend, add it to 67, then carry on: 677 / 517

Moving on to step 6:
517 can be fit into 677 1 times, resulting in a remainder of 160.
Use 1 as the next digit of our solution. 
Result so far: 1651.0
Subtract 517 from 677 to get 160.
Fetch the next digit (7) from the dividend, attach it to 160 and continue: 1607 / 517

Going ahead to step 7:
517 goes into 1607 3 times with a remainder of 56.
Put 3 as the next digit of the answer. 
Result so far: 16513.0
If we subtract 1551 from 1607, we get 56.
Append the next digit (3) from the dividend to 56 and continue with: 563 / 517

Going ahead to step 8:
If we divide 563 by 517, we get 1 and a remainder of 46.
Write down 1 as next digit of the result. 
Result so far: 165131.0
The remainder is 46 after subtracting 517 from 563.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Going ahead to step 9:
460 divided by 517 is 0 with a remainder of 460.
Write down 0 as next digit of the result. 
Result so far: 165131.0
Deduct 0 from 460 and we're left with 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4600, and continue the process.

Step 10:
When dividing 4600 by 517, we get 8 with a remainder of 464.
Record the quotient 8 as the next digit in the result. 
Result so far: 165131.08
If we take 4136 away from 4600, we end up with 464.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4640, and continue the process.

Step 11:
517 can be fit into 4640 8 times, resulting in a remainder of 504.
Record the quotient 8 as the next digit in the result. 
Result so far: 165131.088
If we subtract 4136 from 4640, we get 504.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5040, and continue the process.

The final outcome is 165131.088, with a leftover of 0.0504.