13273967 divided by 516 
Our goal is to divide 13273967 by 516.

Going ahead to step 1:
516 can be fit into 1 0 times, resulting in a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Grab the next digit (3) from the dividend, add it to 1, then carry on: 13 / 516

Moving on to step 2:
13 divided by 516 is 0 with a remainder of 13.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 13 after subtracting 0 from 13.
Include the next digit (2) from the dividend after 13, then repeat: 132 / 516

Advancing to step 3:
If we divide 132 by 516, we get 0 and a remainder of 132.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 132, we get 132.
Include the next digit (7) from the dividend after 132, then repeat: 1327 / 516

Advancing to step 4:
If we divide 1327 by 516, we get 2 and a remainder of 295.
Use 2 as the next digit of our solution. 
Result so far: 2.0
Deduct 1032 from 1327 and we're left with 295.
Grab the next digit (3) from the dividend, add it to 295, then carry on: 2953 / 516

Step 5:
When dividing 2953 by 516, we get 5 with a remainder of 373.
Record the quotient 5 as the next digit in the result. 
Result so far: 25.0
If we subtract 2580 from 2953, we get 373.
Include the next digit (9) from the dividend after 373, then repeat: 3739 / 516

Let's proceed to step 6:
If we divide 3739 by 516, we get 7 and a remainder of 127.
Write down 7 as next digit of the result. 
Result so far: 257.0
Subtracting 3612 from 3739 leaves us with 127.
Take the next digit (6) from the dividend and append it to 127, then repeat: 1276 / 516

On to step 7:
The number 516 fits into 1276 2 times, leaving a remainder of 244.
The number 2 becomes the next digit in our result. 
Result so far: 2572.0
Deduct 1032 from 1276 and we're left with 244.
Take the next digit (7) from the dividend and append it to 244, then repeat: 2447 / 516

Moving on to step 8:
The number 516 fits into 2447 4 times, leaving a remainder of 383.
Put 4 as the next digit of the answer. 
Result so far: 25724.0
If we subtract 2064 from 2447, we get 383.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3830, and continue the process.

Moving on to step 9:
3830 divided by 516 is 7 with a remainder of 218.
Write down 7 as next digit of the result. 
Result so far: 25724.7
Deduct 3612 from 3830 and we're left with 218.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2180, and continue the process.

On to step 10:
If we divide 2180 by 516, we get 4 and a remainder of 116.
Use 4 as the next digit of our solution. 
Result so far: 25724.74
If we take 2064 away from 2180, we end up with 116.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

Let's proceed to step 11:
When dividing 1160 by 516, we get 2 with a remainder of 128.
Use 2 as the next digit of our solution. 
Result so far: 25724.742
If we subtract 1032 from 1160, we get 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

Advancing to step 12:
1280 divided by 516 is 2 with a remainder of 248.
The next digit of our result is 2. 
Result so far: 25724.7422
Subtract 1032 from 1280 to get 248.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2480, and continue the process.

In conclusion, the division gives 25724.7422 with a balance of 0.00248.