67232239 ÷ 517 
Let's see how many times 517 fits into 67232239.

Step 1:
The number 517 fits into 6 0 times, leaving a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Bring next digit (7) of the dividend behind the 6 and repeat the process: 67 / 517

Going ahead to step 2:
When dividing 67 by 517, we get 0 with a remainder of 67.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 67 leaves us with 67.
Bring next digit (2) of the dividend behind the 67 and repeat the process: 672 / 517

Going ahead to step 3:
If we divide 672 by 517, we get 1 and a remainder of 155.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 517 from 672 leaves us with 155.
Grab the next digit (3) from the dividend, add it to 155, then carry on: 1553 / 517

Advancing to step 4:
1553 divided by 517 is 3 with a remainder of 2.
Use 3 as the next digit of our solution. 
Result so far: 13.0
If we take 1551 away from 1553, we end up with 2.
Take the next digit (2) from the dividend and append it to 2, then repeat: 22 / 517

Advancing to step 5:
22 divided by 517 is 0 with a remainder of 22.
The number 0 becomes the next digit in our result. 
Result so far: 130.0
If we subtract 0 from 22, we get 22.
Include the next digit (2) from the dividend after 22, then repeat: 222 / 517

Step 6:
When dividing 222 by 517, we get 0 with a remainder of 222.
Write down 0 as next digit of the result. 
Result so far: 1300.0
The remainder is 222 after subtracting 0 from 222.
Take the next digit (3) from the dividend and append it to 222, then repeat: 2223 / 517

Advancing to step 7:
517 goes into 2223 4 times with a remainder of 155.
Put 4 as the next digit of the answer. 
Result so far: 13004.0
If we take 2068 away from 2223, we end up with 155.
Fetch the next digit (9) from the dividend, attach it to 155 and continue: 1559 / 517

Advancing to step 8:
517 goes into 1559 3 times with a remainder of 8.
Record the quotient 3 as the next digit in the result. 
Result so far: 130043.0
Deduct 1551 from 1559 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Moving on to step 9:
517 can be fit into 80 0 times, resulting in a remainder of 80.
Record the quotient 0 as the next digit in the result. 
Result so far: 130043.0
The remainder is 80 after subtracting 0 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Step 10:
The number 517 fits into 800 1 times, leaving a remainder of 283.
Put 1 as the next digit of the answer. 
Result so far: 130043.01
If we subtract 517 from 800, we get 283.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2830, and continue the process.

Going ahead to step 11:
When dividing 2830 by 517, we get 5 with a remainder of 245.
The number 5 becomes the next digit in our result. 
Result so far: 130043.015
The remainder is 245 after subtracting 2585 from 2830.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2450, and continue the process.

Moving on to step 12:
2450 divided by 517 is 4 with a remainder of 382.
The next digit of our result is 4. 
Result so far: 130043.0154
If we take 2068 away from 2450, we end up with 382.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3820, and continue the process.

Let's proceed to step 13:
If we divide 3820 by 517, we get 7 and a remainder of 201.
Write down 7 as next digit of the result. 
Result so far: 130043.01547
If we take 3619 away from 3820, we end up with 201.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2010, and continue the process.

Moving on to step 14:
If we divide 2010 by 517, we get 3 and a remainder of 459.
Write down 3 as next digit of the result. 
Result so far: 130043.015473
The remainder is 459 after subtracting 1551 from 2010.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4590, and continue the process.

On to step 15:
517 goes into 4590 8 times with a remainder of 454.
The next digit of our result is 8. 
Result so far: 130043.0154738
The remainder is 454 after subtracting 4136 from 4590.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4540, and continue the process.

Let's proceed to step 16:
517 goes into 4540 8 times with a remainder of 404.
Use 8 as the next digit of our solution. 
Result so far: 130043.01547388
Subtract 4136 from 4540 to get 404.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4040, and continue the process.

The final result is 130043.01547388 with a remainder of 4.04e-07.