We're dividing 83446963 by 517 
We're looking to find how many times 517 goes into 83446963.

Going ahead to step 1:
The number 517 fits into 8 0 times, leaving a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Bring next digit (3) of the dividend behind the 8 and repeat the process: 83 / 517

Moving on to step 2:
517 can be fit into 83 0 times, resulting in a remainder of 83.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 83 to get 83.
Fetch the next digit (4) from the dividend, attach it to 83 and continue: 834 / 517

Advancing to step 3:
517 goes into 834 1 times with a remainder of 317.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtracting 517 from 834 leaves us with 317.
Include the next digit (4) from the dividend after 317, then repeat: 3174 / 517

Step 4:
The number 517 fits into 3174 6 times, leaving a remainder of 72.
Put 6 as the next digit of the answer. 
Result so far: 16.0
The remainder is 72 after subtracting 3102 from 3174.
Take the next digit (6) from the dividend and append it to 72, then repeat: 726 / 517

On to step 5:
The number 517 fits into 726 1 times, leaving a remainder of 209.
Write down 1 as next digit of the result. 
Result so far: 161.0
Subtracting 517 from 726 leaves us with 209.
Fetch the next digit (9) from the dividend, attach it to 209 and continue: 2099 / 517

Moving on to step 6:
The number 517 fits into 2099 4 times, leaving a remainder of 31.
Record the quotient 4 as the next digit in the result. 
Result so far: 1614.0
Deduct 2068 from 2099 and we're left with 31.
Include the next digit (6) from the dividend after 31, then repeat: 316 / 517

Going ahead to step 7:
517 can be fit into 316 0 times, resulting in a remainder of 316.
The number 0 becomes the next digit in our result. 
Result so far: 16140.0
Subtract 0 from 316 to get 316.
Take the next digit (3) from the dividend and append it to 316, then repeat: 3163 / 517

Going ahead to step 8:
517 can be fit into 3163 6 times, resulting in a remainder of 61.
The number 6 becomes the next digit in our result. 
Result so far: 161406.0
Subtracting 3102 from 3163 leaves us with 61.
Since there are no more digits in the dividend, we add a zero to the remainder making it 610, and continue the process.

Going ahead to step 9:
517 goes into 610 1 times with a remainder of 93.
Write down 1 as next digit of the result. 
Result so far: 161406.1
If we subtract 517 from 610, we get 93.
Since there are no more digits in the dividend, we add a zero to the remainder making it 930, and continue the process.

Step 10:
When dividing 930 by 517, we get 1 with a remainder of 413.
Use 1 as the next digit of our solution. 
Result so far: 161406.11
If we subtract 517 from 930, we get 413.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4130, and continue the process.

After the division, we end up with 161406.11 and a remainder of 0.413.