We look at the division of 317617 by 43 
We want to figure out the number of times 317617 can be divided by 43.

On to step 1:
3 divided by 43 is 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 43

Let's proceed to step 2:
43 can be fit into 31 0 times, resulting in a remainder of 31.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 31 leaves us with 31.
Append the next digit (7) from the dividend to 31 and continue with: 317 / 43

On to step 3:
If we divide 317 by 43, we get 7 and a remainder of 16.
Use 7 as the next digit of our solution. 
Result so far: 7.0
If we subtract 301 from 317, we get 16.
Append the next digit (6) from the dividend to 16 and continue with: 166 / 43

Moving on to step 4:
43 goes into 166 3 times with a remainder of 37.
Write down 3 as next digit of the result. 
Result so far: 73.0
Subtracting 129 from 166 leaves us with 37.
Bring next digit (1) of the dividend behind the 37 and repeat the process: 371 / 43

Step 5:
If we divide 371 by 43, we get 8 and a remainder of 27.
Use 8 as the next digit of our solution. 
Result so far: 738.0
The remainder is 27 after subtracting 344 from 371.
Append the next digit (7) from the dividend to 27 and continue with: 277 / 43

Let's proceed to step 6:
When dividing 277 by 43, we get 6 with a remainder of 19.
The next digit of our result is 6. 
Result so far: 7386.0
If we subtract 258 from 277, we get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Step 7:
43 goes into 190 4 times with a remainder of 18.
Record the quotient 4 as the next digit in the result. 
Result so far: 7386.4
Deduct 172 from 190 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Advancing to step 8:
If we divide 180 by 43, we get 4 and a remainder of 8.
Record the quotient 4 as the next digit in the result. 
Result so far: 7386.44
Subtracting 172 from 180 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

The final result is 7386.44 with a remainder of 0.008.