514280 ÷ 99 
We want to figure out the number of times 514280 can be divided by 99.

Let's proceed to step 1:
If we divide 5 by 99, we get 0 and a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Append the next digit (1) from the dividend to 5 and continue with: 51 / 99

Going ahead to step 2:
99 goes into 51 0 times with a remainder of 51.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 51 after subtracting 0 from 51.
Include the next digit (4) from the dividend after 51, then repeat: 514 / 99

Let's proceed to step 3:
When dividing 514 by 99, we get 5 with a remainder of 19.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Subtracting 495 from 514 leaves us with 19.
Append the next digit (2) from the dividend to 19 and continue with: 192 / 99

Going ahead to step 4:
99 goes into 192 1 times with a remainder of 93.
Put 1 as the next digit of the answer. 
Result so far: 51.0
Subtracting 99 from 192 leaves us with 93.
Include the next digit (8) from the dividend after 93, then repeat: 938 / 99

On to step 5:
The number 99 fits into 938 9 times, leaving a remainder of 47.
The number 9 becomes the next digit in our result. 
Result so far: 519.0
If we subtract 891 from 938, we get 47.
Take the next digit (0) from the dividend and append it to 47, then repeat: 470 / 99

Going ahead to step 6:
99 can be fit into 470 4 times, resulting in a remainder of 74.
The number 4 becomes the next digit in our result. 
Result so far: 5194.0
The remainder is 74 after subtracting 396 from 470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

On to step 7:
740 divided by 99 is 7 with a remainder of 47.
Record the quotient 7 as the next digit in the result. 
Result so far: 5194.7
Deduct 693 from 740 and we're left with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

On to step 8:
470 divided by 99 is 4 with a remainder of 74.
The next digit of our result is 4. 
Result so far: 5194.74
The remainder is 74 after subtracting 396 from 470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Let's proceed to step 9:
99 goes into 740 7 times with a remainder of 47.
Write down 7 as next digit of the result. 
Result so far: 5194.747
If we take 693 away from 740, we end up with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Step 10:
When dividing 470 by 99, we get 4 with a remainder of 74.
The next digit of our result is 4. 
Result so far: 5194.7474
The remainder is 74 after subtracting 396 from 470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 740, and continue the process.

Going ahead to step 11:
740 divided by 99 is 7 with a remainder of 47.
The next digit of our result is 7. 
Result so far: 5194.74747
The remainder is 47 after subtracting 693 from 740.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Moving on to step 12:
The number 99 fits into 470 4 times, leaving a remainder of 74.
The next digit of our result is 4. 
Result so far: 5194.747474
If we take 396 away from 470, 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 13:
99 goes into 740 7 times with a remainder of 47.
Put 7 as the next digit of the answer. 
Result so far: 5194.7474747
If we subtract 693 from 740, we get 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Going ahead to step 14:
When dividing 470 by 99, we get 4 with a remainder of 74.
Put 4 as the next digit of the answer. 
Result so far: 5194.74747474
Subtracting 396 from 470 leaves us 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.

The final result is 5194.74747474 with a remainder of 7.4e-08.