We're dividing 55438289 by 517 
Let's see how many times 517 fits into 55438289.

Advancing to step 1:
517 goes into 5 0 times with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Take the next digit (5) from the dividend and append it to 5, then repeat: 55 / 517

Step 2:
55 divided by 517 is 0 with a remainder of 55.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 55 leaves us with 55.
Include the next digit (4) from the dividend after 55, then repeat: 554 / 517

Moving on to step 3:
When dividing 554 by 517, we get 1 with a remainder of 37.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 517 from 554, we get 37.
Fetch the next digit (3) from the dividend, attach it to 37 and continue: 373 / 517

Going ahead to step 4:
517 goes into 373 0 times with a remainder of 373.
The next digit of our result is 0. 
Result so far: 10.0
Subtracting 0 from 373 leaves us with 373.
Take the next digit (8) from the dividend and append it to 373, then repeat: 3738 / 517

Moving on to step 5:
3738 divided by 517 is 7 with a remainder of 119.
Use 7 as the next digit of our solution. 
Result so far: 107.0
Subtract 3619 from 3738 to get 119.
Append the next digit (2) from the dividend to 119 and continue with: 1192 / 517

Let's proceed to step 6:
1192 divided by 517 is 2 with a remainder of 158.
Write down 2 as next digit of the result. 
Result so far: 1072.0
If we take 1034 away from 1192, we end up with 158.
Bring next digit (8) of the dividend behind the 158 and repeat the process: 1588 / 517

On to step 7:
When dividing 1588 by 517, we get 3 with a remainder of 37.
Use 3 as the next digit of our solution. 
Result so far: 10723.0
If we take 1551 away from 1588, we end up with 37.
Append the next digit (9) from the dividend to 37 and continue with: 379 / 517

Advancing to step 8:
379 divided by 517 is 0 with a remainder of 379.
Put 0 as the next digit of the answer. 
Result so far: 107230.0
Subtracting 0 from 379 leaves us with 379.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3790, and continue the process.

Let's proceed to step 9:
3790 divided by 517 is 7 with a remainder of 171.
Write down 7 as next digit of the result. 
Result so far: 107230.7
Subtract 3619 from 3790 to get 171.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1710, and continue the process.

Moving on to step 10:
517 can be fit into 1710 3 times, resulting in a remainder of 159.
Use 3 as the next digit of our solution. 
Result so far: 107230.73
Subtract 1551 from 1710 to get 159.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1590, and continue the process.

On to step 11:
1590 divided by 517 is 3 with a remainder of 39.
The number 3 becomes the next digit in our result. 
Result so far: 107230.733
The remainder is 39 after subtracting 1551 from 1590.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

In conclusion, the division gives 107230.733 with a balance of 0.0039.