We're dividing 54251684 by 517 
Let's see how many times 517 fits into 54251684.

Advancing to step 1:
If we divide 5 by 517, we get 0 and a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 517

Advancing to step 2:
The number 517 fits into 54 0 times, leaving a remainder of 54.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 54 and we're left with 54.
Grab the next digit (2) from the dividend, add it to 54, then carry on: 542 / 517

Let's proceed to step 3:
517 goes into 542 1 times with a remainder of 25.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 517 away from 542, we end up with 25.
Take the next digit (5) from the dividend and append it to 25, then repeat: 255 / 517

Step 4:
517 goes into 255 0 times with a remainder of 255.
Use 0 as the next digit of our solution. 
Result so far: 10.0
If we subtract 0 from 255, we get 255.
Bring next digit (1) of the dividend behind the 255 and repeat the process: 2551 / 517

Step 5:
2551 divided by 517 is 4 with a remainder of 483.
Use 4 as the next digit of our solution. 
Result so far: 104.0
If we subtract 2068 from 2551, we get 483.
Fetch the next digit (6) from the dividend, attach it to 483 and continue: 4836 / 517

Moving on to step 6:
517 can be fit into 4836 9 times, resulting in a remainder of 183.
Use 9 as the next digit of our solution. 
Result so far: 1049.0
The remainder is 183 after subtracting 4653 from 4836.
Append the next digit (8) from the dividend to 183 and continue with: 1838 / 517

Advancing to step 7:
If we divide 1838 by 517, we get 3 and a remainder of 287.
Write down 3 as next digit of the result. 
Result so far: 10493.0
If we take 1551 away from 1838, we end up with 287.
Grab the next digit (4) from the dividend, add it to 287, then carry on: 2874 / 517

Going ahead to step 8:
The number 517 fits into 2874 5 times, leaving a remainder of 289.
Record the quotient 5 as the next digit in the result. 
Result so far: 104935.0
Subtract 2585 from 2874 to get 289.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2890, and continue the process.

Advancing to step 9:
2890 divided by 517 is 5 with a remainder of 305.
The number 5 becomes the next digit in our result. 
Result so far: 104935.5
The remainder is 305 after subtracting 2585 from 2890.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3050, and continue the process.

Going ahead to step 10:
If we divide 3050 by 517, we get 5 and a remainder of 465.
Use 5 as the next digit of our solution. 
Result so far: 104935.55
If we subtract 2585 from 3050, we get 465.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4650, and continue the process.

The final result is 104935.55 with a remainder of 0.465.