257816 ÷ 47 
We want to figure out the number of times 257816 can be divided by 47.

On to step 1:
When dividing 2 by 47, we get 0 with a remainder of 2.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 2, we end up with 2.
Include the next digit (5) from the dividend after 2, then repeat: 25 / 47

Step 2:
When dividing 25 by 47, we get 0 with a remainder of 25.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 25, we end up with 25.
Bring next digit (7) of the dividend behind the 25 and repeat the process: 257 / 47

On to step 3:
47 goes into 257 5 times with a remainder of 22.
Write down 5 as next digit of the result. 
Result so far: 5.0
If we subtract 235 from 257, we get 22.
Bring next digit (8) of the dividend behind the 22 and repeat the process: 228 / 47

Let's proceed to step 4:
The number 47 fits into 228 4 times, leaving a remainder of 40.
Record the quotient 4 as the next digit in the result. 
Result so far: 54.0
The remainder is 40 after subtracting 188 from 228.
Include the next digit (1) from the dividend after 40, then repeat: 401 / 47

Let's proceed to step 5:
47 can be fit into 401 8 times, resulting in a remainder of 25.
The number 8 becomes the next digit in our result. 
Result so far: 548.0
Subtract 376 from 401 to get 25.
Append the next digit (6) from the dividend to 25 and continue with: 256 / 47

Going ahead to step 6:
47 goes into 256 5 times with a remainder of 21.
The next digit of our result is 5. 
Result so far: 5485.0
If we subtract 235 from 256, we get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Let's proceed to step 7:
If we divide 210 by 47, we get 4 and a remainder of 22.
Record the quotient 4 as the next digit in the result. 
Result so far: 5485.4
Subtracting 188 from 210 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 8:
47 goes into 220 4 times with a remainder of 32.
Write down 4 as next digit of the result. 
Result so far: 5485.44
Deduct 188 from 220 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

After the division, we end up with 5485.44 and a remainder of 0.032.