Let's divide 51932391 by 517
We want to figure out the number of times 51932391 can be divided by 517.

Moving on to step 1:
517 goes into 5 0 times with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Fetch the next digit (1) from the dividend, attach it to 5 and continue: 51 / 517

Step 2:
The number 517 fits into 51 0 times, leaving a remainder of 51.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 51, we end up with 51.
Append the next digit (9) from the dividend to 51 and continue with: 519 / 517

Advancing to step 3:
519 divided by 517 is 1 with a remainder of 2.
The next digit of our result is 1. 
Result so far: 1.0
The remainder is 2 after subtracting 517 from 519.
Include the next digit (3) from the dividend after 2, then repeat: 23 / 517

On to step 4:
23 divided by 517 is 0 with a remainder of 23.
Use 0 as the next digit of our solution. 
Result so far: 10.0
Subtracting 0 from 23 leaves us with 23.
Append the next digit (2) from the dividend to 23 and continue with: 232 / 517

Going ahead to step 5:
517 can be fit into 232 0 times, resulting in a remainder of 232.
Put 0 as the next digit of the answer. 
Result so far: 100.0
If we take 0 away from 232, we end up with 232.
Take the next digit (3) from the dividend and append it to 232, then repeat: 2323 / 517

Going ahead to step 6:
517 can be fit into 2323 4 times, resulting in a remainder of 255.
Record the quotient 4 as the next digit in the result. 
Result so far: 1004.0
Subtracting 2068 from 2323 leaves us with 255.
Include the next digit (9) from the dividend after 255, then repeat: 2559 / 517

On to step 7:
2559 divided by 517 is 4 with a remainder of 491.
The next digit of our result is 4. 
Result so far: 10044.0
If we subtract 2068 from 2559, we get 491.
Take the next digit (1) from the dividend and append it to 491, then repeat: 4911 / 517

Advancing to step 8:
The number 517 fits into 4911 9 times, leaving a remainder of 258.
The next digit of our result is 9. 
Result so far: 100449.0
Subtracting 4653 from 4911 leaves us with 258.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2580, and continue the process.

Going ahead to step 9:
517 goes into 2580 4 times with a remainder of 512.
Put 4 as the next digit of the answer. 
Result so far: 100449.4
If we subtract 2068 from 2580, we get 512.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5120, and continue the process.

Step 10:
The number 517 fits into 5120 9 times, leaving a remainder of 467.
The number 9 becomes the next digit in our result. 
Result so far: 100449.49
Subtract 4653 from 5120 to get 467.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4670, and continue the process.

Moving on to step 11:
4670 divided by 517 is 9 with a remainder of 17.
Use 9 as the next digit of our solution. 
Result so far: 100449.499
If we subtract 4653 from 4670, we get 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

The final result is 100449.499 with a remainder of 0.0017.