We look at the division of 46796071 by 514 
We're looking to find how many times 514 goes into 46796071.

Let's proceed to step 1:
514 goes into 4 0 times with a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Append the next digit (6) from the dividend to 4 and continue with: 46 / 514

On to step 2:
The number 514 fits into 46 0 times, leaving a remainder of 46.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 46, we end up with 46.
Fetch the next digit (7) from the dividend, attach it to 46 and continue: 467 / 514

On to step 3:
The number 514 fits into 467 0 times, leaving a remainder of 467.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 467 and we're left with 467.
Include the next digit (9) from the dividend after 467, then repeat: 4679 / 514

On to step 4:
4679 divided by 514 is 9 with a remainder of 53.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
Subtracting 4626 from 4679 leaves us with 53.
Fetch the next digit (6) from the dividend, attach it to 53 and continue: 536 / 514

Going ahead to step 5:
If we divide 536 by 514, we get 1 and a remainder of 22.
The next digit of our result is 1. 
Result so far: 91.0
If we take 514 away from 536, we end up with 22.
Bring next digit (0) of the dividend behind the 22 and repeat the process: 220 / 514

Step 6:
514 can be fit into 220 0 times, resulting in a remainder of 220.
The number 0 becomes the next digit in our result. 
Result so far: 910.0
Deduct 0 from 220 and we're left with 220.
Bring next digit (7) of the dividend behind the 220 and repeat the process: 2207 / 514

Advancing to step 7:
When dividing 2207 by 514, we get 4 with a remainder of 151.
The number 4 becomes the next digit in our result. 
Result so far: 9104.0
If we subtract 2056 from 2207, we get 151.
Include the next digit (1) from the dividend after 151, then repeat: 1511 / 514

Going ahead to step 8:
The number 514 fits into 1511 2 times, leaving a remainder of 483.
Use 2 as the next digit of our solution. 
Result so far: 91042.0
If we take 1028 away from 1511, we end up with 483.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4830, and continue the process.

Step 9:
If we divide 4830 by 514, we get 9 and a remainder of 204.
Put 9 as the next digit of the answer. 
Result so far: 91042.9
If we subtract 4626 from 4830, we get 204.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2040, and continue the process.

Advancing to step 10:
514 can be fit into 2040 3 times, resulting in a remainder of 498.
Write down 3 as next digit of the result. 
Result so far: 91042.93
If we subtract 1542 from 2040, we get 498.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4980, and continue the process.

Let's proceed to step 11:
If we divide 4980 by 514, we get 9 and a remainder of 354.
Put 9 as the next digit of the answer. 
Result so far: 91042.939
If we subtract 4626 from 4980, we get 354.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3540, and continue the process.

Going ahead to step 12:
The number 514 fits into 3540 6 times, leaving a remainder of 456.
Use 6 as the next digit of our solution. 
Result so far: 91042.9396
The remainder is 456 after subtracting 3084 from 3540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4560, and continue the process.

Moving on to step 13:
514 can be fit into 4560 8 times, resulting in a remainder of 448.
Use 8 as the next digit of our solution. 
Result so far: 91042.93968
If we take 4112 away from 4560, we end up with 448.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4480, and continue the process.

Advancing to step 14:
4480 divided by 514 is 8 with a remainder of 368.
The number 8 becomes the next digit in our result. 
Result so far: 91042.939688
Deduct 4112 from 4480 and we're left with 368.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3680, and continue the process.

The final result is 91042.939688 with a remainder of 3.68e-05.