We're dividing 517271 by 59 
We want to figure out the number of times 517271 can be divided by 59.

On to step 1:
5 divided by 59 is 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.
Include the next digit (1) from the dividend after 5, then repeat: 51 / 59

On to step 2:
If we divide 51 by 59, we get 0 and a remainder of 51.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 51 and we're left with 51.
Append the next digit (7) from the dividend to 51 and continue with: 517 / 59

Going ahead to step 3:
517 divided by 59 is 8 with a remainder of 45.
The next digit of our result is 8. 
Result so far: 8.0
Subtracting 472 from 517 leaves us with 45.
Bring next digit (2) of the dividend behind the 45 and repeat the process: 452 / 59

Moving on to step 4:
452 divided by 59 is 7 with a remainder of 39.
Write down 7 as next digit of the result. 
Result so far: 87.0
If we take 413 away from 452, we end up with 39.
Grab the next digit (7) from the dividend, add it to 39, then carry on: 397 / 59

Going ahead to step 5:
The number 59 fits into 397 6 times, leaving a remainder of 43.
The next digit of our result is 6. 
Result so far: 876.0
Subtract 354 from 397 to get 43.
Grab the next digit (1) from the dividend, add it to 43, then carry on: 431 / 59

Step 6:
431 divided by 59 is 7 with a remainder of 18.
The number 7 becomes the next digit in our result. 
Result so far: 8767.0
If we subtract 413 from 431, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 7:
The number 59 fits into 180 3 times, leaving a remainder of 3.
Put 3 as the next digit of the answer. 
Result so far: 8767.3
Deduct 177 from 180 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 8:
The number 59 fits into 30 0 times, leaving a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 8767.3
If we subtract 0 from 30, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Let's proceed to step 9:
When dividing 300 by 59, we get 5 with a remainder of 5.
Use 5 as the next digit of our solution. 
Result so far: 8767.305
Subtracting 295 from 300 leaves us with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Moving on to step 10:
When dividing 50 by 59, we get 0 with a remainder of 50.
The next digit of our result is 0. 
Result so far: 8767.305
Subtracting 0 from 50 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Step 11:
If we divide 500 by 59, we get 8 and a remainder of 28.
The next digit of our result is 8. 
Result so far: 8767.30508
Subtract 472 from 500 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 12:
The number 59 fits into 280 4 times, leaving a remainder of 44.
The next digit of our result is 4. 
Result so far: 8767.305084
If we take 236 away from 280, we end up with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

On to step 13:
If we divide 440 by 59, we get 7 and a remainder of 27.
The next digit of our result is 7. 
Result so far: 8767.3050847
If we take 413 away from 440, we end up with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Let's proceed to step 14:
59 goes into 270 4 times with a remainder of 34.
The number 4 becomes the next digit in our result. 
Result so far: 8767.30508474
Subtract 236 from 270 to get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

In conclusion, the division gives 8767.30508474 with a balance of 3.4e-08.