We're dividing 49961355 by 523 
We want to figure out the number of times 49961355 can be divided by 523.

Step 1:
If we divide 4 by 523, we get 0 and a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Take the next digit (9) from the dividend and append it to 4, then repeat: 49 / 523

Going ahead to step 2:
When dividing 49 by 523, we get 0 with a remainder of 49.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 49 to get 49.
Append the next digit (9) from the dividend to 49 and continue with: 499 / 523

On to step 3:
When dividing 499 by 523, we get 0 with a remainder of 499.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 499, we get 499.
Take the next digit (6) from the dividend and append it to 499, then repeat: 4996 / 523

On to step 4:
The number 523 fits into 4996 9 times, leaving a remainder of 289.
Use 9 as the next digit of our solution. 
Result so far: 9.0
If we take 4707 away from 4996, we end up with 289.
Include the next digit (1) from the dividend after 289, then repeat: 2891 / 523

On to step 5:
The number 523 fits into 2891 5 times, leaving a remainder of 276.
Write down 5 as next digit of the result. 
Result so far: 95.0
If we subtract 2615 from 2891, we get 276.
Append the next digit (3) from the dividend to 276 and continue with: 2763 / 523

Going ahead to step 6:
523 can be fit into 2763 5 times, resulting in a remainder of 148.
Use 5 as the next digit of our solution. 
Result so far: 955.0
If we take 2615 away from 2763, we end up with 148.
Append the next digit (5) from the dividend to 148 and continue with: 1485 / 523

Moving on to step 7:
If we divide 1485 by 523, we get 2 and a remainder of 439.
The next digit of our result is 2. 
Result so far: 9552.0
Subtract 1046 from 1485 to get 439.
Bring next digit (5) of the dividend behind the 439 and repeat the process: 4395 / 523

Let's proceed to step 8:
When dividing 4395 by 523, we get 8 with a remainder of 211.
The number 8 becomes the next digit in our result. 
Result so far: 95528.0
If we subtract 4184 from 4395, we get 211.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2110, and continue the process.

Let's proceed to step 9:
523 goes into 2110 4 times with a remainder of 18.
The number 4 becomes the next digit in our result. 
Result so far: 95528.4
The remainder is 18 after subtracting 2092 from 2110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Moving on to step 10:
The number 523 fits into 180 0 times, leaving a remainder of 180.
The number 0 becomes the next digit in our result. 
Result so far: 95528.4
If we subtract 0 from 180, we get 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Advancing to step 11:
When dividing 1800 by 523, we get 3 with a remainder of 231.
Put 3 as the next digit of the answer. 
Result so far: 95528.403
If we subtract 1569 from 1800, we get 231.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2310, and continue the process.

Advancing to step 12:
2310 divided by 523 is 4 with a remainder of 218.
Use 4 as the next digit of our solution. 
Result so far: 95528.4034
Deduct 2092 from 2310 and we're left with 218.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2180, and continue the process.

Going ahead to step 13:
If we divide 2180 by 523, we get 4 and a remainder of 88.
Record the quotient 4 as the next digit in the result. 
Result so far: 95528.40344
If we subtract 2092 from 2180, we get 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

After the division, we end up with 95528.40344 and a remainder of 8.8e-05.