44717285 ÷ 517 
We're looking to find how many times 517 goes into 44717285.

Step 1:
When dividing 4 by 517, we get 0 with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Append the next digit (4) from the dividend to 4 and continue with: 44 / 517

Step 2:
44 divided by 517 is 0 with a remainder of 44.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 44, we get 44.
Bring next digit (7) of the dividend behind the 44 and repeat the process: 447 / 517

Advancing to step 3:
517 can be fit into 447 0 times, resulting in a remainder of 447.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 447, we get 447.
Include the next digit (1) from the dividend after 447, then repeat: 4471 / 517

Let's proceed to step 4:
517 can be fit into 4471 8 times, resulting in a remainder of 335.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
Deduct 4136 from 4471 and we're left with 335.
Take the next digit (7) from the dividend and append it to 335, then repeat: 3357 / 517

Let's proceed to step 5:
517 can be fit into 3357 6 times, resulting in a remainder of 255.
Write down 6 as next digit of the result. 
Result so far: 86.0
If we subtract 3102 from 3357, we get 255.
Append the next digit (2) from the dividend to 255 and continue with: 2552 / 517

Step 6:
517 goes into 2552 4 times with a remainder of 484.
Record the quotient 4 as the next digit in the result. 
Result so far: 864.0
Subtracting 2068 from 2552 leaves us with 484.
Fetch the next digit (8) from the dividend, attach it to 484 and continue: 4848 / 517

Going ahead to step 7:
4848 divided by 517 is 9 with a remainder of 195.
Put 9 as the next digit of the answer. 
Result so far: 8649.0
Subtract 4653 from 4848 to get 195.
Fetch the next digit (5) from the dividend, attach it to 195 and continue: 1955 / 517

Going ahead to step 8:
517 goes into 1955 3 times with a remainder of 404.
Write down 3 as next digit of the result. 
Result so far: 86493.0
The remainder is 404 after subtracting 1551 from 1955.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4040, and continue the process.

Moving on to step 9:
The number 517 fits into 4040 7 times, leaving a remainder of 421.
Put 7 as the next digit of the answer. 
Result so far: 86493.7
If we take 3619 away from 4040, we end up with 421.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4210, and continue the process.

On to step 10:
The number 517 fits into 4210 8 times, leaving a remainder of 74.
The next digit of our result is 8. 
Result so far: 86493.78
If we take 4136 away from 4210, we end up with 74.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Moving on to step 11:
740 divided by 517 is 1 with a remainder of 223.
Write down 1 as next digit of the result. 
Result so far: 86493.781
Deduct 517 from 740 and we're left with 223.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2230, and continue the process.

Moving on to step 12:
The number 517 fits into 2230 4 times, leaving a remainder of 162.
The number 4 becomes the next digit in our result. 
Result so far: 86493.7814
Deduct 2068 from 2230 and we're left with 162.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1620, and continue the process.

Advancing to step 13:
517 goes into 1620 3 times with a remainder of 69.
Record the quotient 3 as the next digit in the result. 
Result so far: 86493.78143
Deduct 1551 from 1620 and we're left with 69.
Since there are no more digits in the dividend, we add a zero to the remainder making it 690, and continue the process.

On to step 14:
690 divided by 517 is 1 with a remainder of 173.
The number 1 becomes the next digit in our result. 
Result so far: 86493.781431
If we subtract 517 from 690, we get 173.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1730, and continue the process.

Let's proceed to step 15:
If we divide 1730 by 517, we get 3 and a remainder of 179.
Write down 3 as next digit of the result. 
Result so far: 86493.7814313
The remainder is 179 after subtracting 1551 from 1730.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1790, and continue the process.

On to step 16:
517 goes into 1790 3 times with a remainder of 239.
Use 3 as the next digit of our solution. 
Result so far: 86493.78143133
If we subtract 1551 from 1790, we get 239.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2390, and continue the process.

The final result is 86493.78143133 with a remainder of 2.39e-07.