517350 ÷ 44 
Our goal is to divide 517350 by 44.

Step 1:
When dividing 5 by 44, we get 0 with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Fetch the next digit (1) from the dividend, attach it to 5 and continue: 51 / 44

Going ahead to step 2:
51 divided by 44 is 1 with a remainder of 7.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 44 from 51 leaves us with 7.
Bring next digit (7) of the dividend behind the 7 and repeat the process: 77 / 44

Going ahead to step 3:
The number 44 fits into 77 1 times, leaving a remainder of 33.
Use 1 as the next digit of our solution. 
Result so far: 11.0
Subtracting 44 from 77 leaves us with 33.
Fetch the next digit (3) from the dividend, attach it to 33 and continue: 333 / 44

Going ahead to step 4:
If we divide 333 by 44, we get 7 and a remainder of 25.
Write down 7 as next digit of the result. 
Result so far: 117.0
Subtract 308 from 333 to get 25.
Append the next digit (5) from the dividend to 25 and continue with: 255 / 44

Moving on to step 5:
If we divide 255 by 44, we get 5 and a remainder of 35.
Record the quotient 5 as the next digit in the result. 
Result so far: 1175.0
Subtracting 220 from 255 leaves us with 35.
Fetch the next digit (0) from the dividend, attach it to 35 and continue: 350 / 44

Step 6:
44 goes into 350 7 times with a remainder of 42.
The number 7 becomes the next digit in our result. 
Result so far: 11757.0
Subtract 308 from 350 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Let's proceed to step 7:
When dividing 420 by 44, we get 9 with a remainder of 24.
Write down 9 as next digit of the result. 
Result so far: 11757.9
Deduct 396 from 420 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 8:
240 divided by 44 is 5 with a remainder of 20.
The number 5 becomes the next digit in our result. 
Result so far: 11757.95
If we take 220 away from 240, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 9:
The number 44 fits into 200 4 times, leaving a remainder of 24.
The number 4 becomes the next digit in our result. 
Result so far: 11757.954
Deduct 176 from 200 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 10:
If we divide 240 by 44, we get 5 and a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 11757.9545
The remainder is 20 after subtracting 220 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 11:
44 can be fit into 200 4 times, resulting in a remainder of 24.
Put 4 as the next digit of the answer. 
Result so far: 11757.95454
If we take 176 away from 200, we end up with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 12:
44 can be fit into 240 5 times, resulting in a remainder of 20.
Record the quotient 5 as the next digit in the result. 
Result so far: 11757.954545
Subtract 220 from 240 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 13:
200 divided by 44 is 4 with a remainder of 24.
Record the quotient 4 as the next digit in the result. 
Result so far: 11757.9545454
Subtract 176 from 200 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 14:
240 divided by 44 is 5 with a remainder of 20.
Use 5 as the next digit of our solution. 
Result so far: 11757.95454545
Subtract 220 from 240 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

In conclusion, the division gives 11757.95454545 with a balance of 2e-08.