Let's divide 20946903 by 517
We're looking to find how many times 517 goes into 20946903.

Advancing to step 1:
517 can be fit into 2 0 times, resulting in a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Append the next digit (0) from the dividend to 2 and continue with: 20 / 517

Step 2:
517 goes into 20 0 times with a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 20 leaves us with 20.
Grab the next digit (9) from the dividend, add it to 20, then carry on: 209 / 517

Let's proceed to step 3:
517 can be fit into 209 0 times, resulting in a remainder of 209.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 209 and we're left with 209.
Take the next digit (4) from the dividend and append it to 209, then repeat: 2094 / 517

On to step 4:
When dividing 2094 by 517, we get 4 with a remainder of 26.
Put 4 as the next digit of the answer. 
Result so far: 4.0
Subtract 2068 from 2094 to get 26.
Fetch the next digit (6) from the dividend, attach it to 26 and continue: 266 / 517

Advancing to step 5:
The number 517 fits into 266 0 times, leaving a remainder of 266.
Write down 0 as next digit of the result. 
Result so far: 40.0
If we take 0 away from 266, we end up with 266.
Bring next digit (9) of the dividend behind the 266 and repeat the process: 2669 / 517

Step 6:
2669 divided by 517 is 5 with a remainder of 84.
Write down 5 as next digit of the result. 
Result so far: 405.0
If we take 2585 away from 2669, we end up with 84.
Fetch the next digit (0) from the dividend, attach it to 84 and continue: 840 / 517

On to step 7:
The number 517 fits into 840 1 times, leaving a remainder of 323.
Record the quotient 1 as the next digit in the result. 
Result so far: 4051.0
Subtracting 517 from 840 leaves us with 323.
Append the next digit (3) from the dividend to 323 and continue with: 3233 / 517

Let's proceed to step 8:
517 goes into 3233 6 times with a remainder of 131.
Write down 6 as next digit of the result. 
Result so far: 40516.0
If we take 3102 away from 3233, we end up with 131.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1310, and continue the process.

Step 9:
1310 divided by 517 is 2 with a remainder of 276.
Record the quotient 2 as the next digit in the result. 
Result so far: 40516.2
Deduct 1034 from 1310 and we're left with 276.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2760, and continue the process.

Going ahead to step 10:
517 can be fit into 2760 5 times, resulting in a remainder of 175.
Put 5 as the next digit of the answer. 
Result so far: 40516.25
If we subtract 2585 from 2760, we get 175.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1750, and continue the process.

Let's proceed to step 11:
1750 divided by 517 is 3 with a remainder of 199.
Write down 3 as next digit of the result. 
Result so far: 40516.253
Deduct 1551 from 1750 and we're left with 199.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1990, and continue the process.

Advancing to step 12:
517 goes into 1990 3 times with a remainder of 439.
Put 3 as the next digit of the answer. 
Result so far: 40516.2533
Deduct 1551 from 1990 and we're left with 439.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4390, and continue the process.

The final result is 40516.2533 with a remainder of 0.00439.