We look at the division of 94436131 by 517 
Let's see how many times 517 fits into 94436131.

On to step 1:
517 can be fit into 9 0 times, resulting in a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Grab the next digit (4) from the dividend, add it to 9, then carry on: 94 / 517

Let's proceed to step 2:
517 goes into 94 0 times with a remainder of 94.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 94 to get 94.
Append the next digit (4) from the dividend to 94 and continue with: 944 / 517

Let's proceed to step 3:
The number 517 fits into 944 1 times, leaving a remainder of 427.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 517 from 944 to get 427.
Bring next digit (3) of the dividend behind the 427 and repeat the process: 4273 / 517

Advancing to step 4:
517 can be fit into 4273 8 times, resulting in a remainder of 137.
Write down 8 as next digit of the result. 
Result so far: 18.0
Subtract 4136 from 4273 to get 137.
Fetch the next digit (6) from the dividend, attach it to 137 and continue: 1376 / 517

Moving on to step 5:
517 goes into 1376 2 times with a remainder of 342.
The next digit of our result is 2. 
Result so far: 182.0
The remainder is 342 after subtracting 1034 from 1376.
Grab the next digit (1) from the dividend, add it to 342, then carry on: 3421 / 517

Moving on to step 6:
517 can be fit into 3421 6 times, resulting in a remainder of 319.
Write down 6 as next digit of the result. 
Result so far: 1826.0
Subtracting 3102 from 3421 leaves us with 319.
Fetch the next digit (3) from the dividend, attach it to 319 and continue: 3193 / 517

Going ahead to step 7:
517 goes into 3193 6 times with a remainder of 91.
Use 6 as the next digit of our solution. 
Result so far: 18266.0
If we take 3102 away from 3193, we end up with 91.
Append the next digit (1) from the dividend to 91 and continue with: 911 / 517

Moving on to step 8:
517 can be fit into 911 1 times, resulting in a remainder of 394.
Put 1 as the next digit of the answer. 
Result so far: 182661.0
Subtract 517 from 911 to get 394.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3940, and continue the process.

Advancing to step 9:
3940 divided by 517 is 7 with a remainder of 321.
Put 7 as the next digit of the answer. 
Result so far: 182661.7
Deduct 3619 from 3940 and we're left with 321.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3210, and continue the process.

Advancing to step 10:
3210 divided by 517 is 6 with a remainder of 108.
Record the quotient 6 as the next digit in the result. 
Result so far: 182661.76
If we subtract 3102 from 3210, we get 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

Step 11:
1080 divided by 517 is 2 with a remainder of 46.
Write down 2 as next digit of the result. 
Result so far: 182661.762
Subtracting 1034 from 1080 leaves us with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Moving on to step 12:
460 divided by 517 is 0 with a remainder of 460.
The number 0 becomes the next digit in our result. 
Result so far: 182661.762
If we subtract 0 from 460, we get 460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4600, and continue the process.

Moving on to step 13:
If we divide 4600 by 517, we get 8 and a remainder of 464.
The next digit of our result is 8. 
Result so far: 182661.76208
If we take 4136 away from 4600, we end up with 464.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4640, and continue the process.

Let's proceed to step 14:
If we divide 4640 by 517, we get 8 and a remainder of 504.
Record the quotient 8 as the next digit in the result. 
Result so far: 182661.762088
Deduct 4136 from 4640 and we're left with 504.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5040, and continue the process.

The final result is 182661.762088 with a remainder of 5.04e-05.