We look at the division of 97671117 by 517 
Let's see how many times 517 fits into 97671117.

Step 1:
517 goes into 9 0 times with a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 9 after subtracting 0 from 9.
Take the next digit (7) from the dividend and append it to 9, then repeat: 97 / 517

Going ahead to step 2:
97 divided by 517 is 0 with a remainder of 97.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 97 to get 97.
Take the next digit (6) from the dividend and append it to 97, then repeat: 976 / 517

Going ahead to step 3:
The number 517 fits into 976 1 times, leaving a remainder of 459.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 517 from 976 leaves us with 459.
Take the next digit (7) from the dividend and append it to 459, then repeat: 4597 / 517

On to step 4:
517 can be fit into 4597 8 times, resulting in a remainder of 461.
Write down 8 as next digit of the result. 
Result so far: 18.0
Deduct 4136 from 4597 and we're left with 461.
Bring next digit (1) of the dividend behind the 461 and repeat the process: 4611 / 517

On to step 5:
517 can be fit into 4611 8 times, resulting in a remainder of 475.
Put 8 as the next digit of the answer. 
Result so far: 188.0
The remainder is 475 after subtracting 4136 from 4611.
Bring next digit (1) of the dividend behind the 475 and repeat the process: 4751 / 517

On to step 6:
If we divide 4751 by 517, we get 9 and a remainder of 98.
The next digit of our result is 9. 
Result so far: 1889.0
The remainder is 98 after subtracting 4653 from 4751.
Include the next digit (1) from the dividend after 98, then repeat: 981 / 517

Advancing to step 7:
517 can be fit into 981 1 times, resulting in a remainder of 464.
Use 1 as the next digit of our solution. 
Result so far: 18891.0
Subtract 517 from 981 to get 464.
Take the next digit (7) from the dividend and append it to 464, then repeat: 4647 / 517

Going ahead to step 8:
The number 517 fits into 4647 8 times, leaving a remainder of 511.
Write down 8 as next digit of the result. 
Result so far: 188918.0
Subtract 4136 from 4647 to get 511.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5110, and continue the process.

Moving on to step 9:
517 can be fit into 5110 9 times, resulting in a remainder of 457.
Record the quotient 9 as the next digit in the result. 
Result so far: 188918.9
Subtracting 4653 from 5110 leaves us with 457.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4570, and continue the process.

On to step 10:
If we divide 4570 by 517, we get 8 and a remainder of 434.
The number 8 becomes the next digit in our result. 
Result so far: 188918.98
Subtracting 4136 from 4570 leaves us with 434.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4340, and continue the process.

Let's proceed to step 11:
517 can be fit into 4340 8 times, resulting in a remainder of 204.
The number 8 becomes the next digit in our result. 
Result so far: 188918.988
Deduct 4136 from 4340 and we're left with 204.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2040, and continue the process.

The quotient of the division is 188918.988, and the remainder is 0.0204.