We're dividing 517462 by 44 
We want to divide 517462 by 44.

Moving on to 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.
Take the next digit (1) from the dividend and append it to 5, then repeat: 51 / 44

Going ahead to step 2:
44 goes into 51 1 times with a remainder of 7.
The next digit of our result is 1. 
Result so far: 1.0
If we subtract 44 from 51, we get 7.
Append the next digit (7) from the dividend to 7 and continue with: 77 / 44

Going ahead to step 3:
44 can be fit into 77 1 times, resulting in a remainder of 33.
Put 1 as the next digit of the answer. 
Result so far: 11.0
If we subtract 44 from 77, we get 33.
Include the next digit (4) from the dividend after 33, then repeat: 334 / 44

Advancing to step 4:
The number 44 fits into 334 7 times, leaving a remainder of 26.
Use 7 as the next digit of our solution. 
Result so far: 117.0
Deduct 308 from 334 and we're left with 26.
Append the next digit (6) from the dividend to 26 and continue with: 266 / 44

On to step 5:
44 can be fit into 266 6 times, resulting in a remainder of 2.
The next digit of our result is 6. 
Result so far: 1176.0
Subtracting 264 from 266 leaves us with 2.
Include the next digit (2) from the dividend after 2, then repeat: 22 / 44

Moving on to step 6:
22 divided by 44 is 0 with a remainder of 22.
Use 0 as the next digit of our solution. 
Result so far: 11760.0
Subtracting 0 from 22 leaves us with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Let's proceed to step 7:
220 divided by 44 is 5 with a remainder of 0.
The next digit of our result is 5. 
Result so far: 11760.5
Deduct 220 from 220 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 8:
0 divided by 44 is 0 with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 11760.5
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 9:
The number 44 fits into 0 0 times, leaving a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 11760.5
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 11760.5 with a remaining 0.0.