We look at the division of 46993172 by 163 
We want to figure out the number of times 46993172 can be divided by 163.

Step 1:
163 goes into 4 0 times with a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Fetch the next digit (6) from the dividend, attach it to 4 and continue: 46 / 163

Let's proceed to step 2:
The number 163 fits into 46 0 times, leaving a remainder of 46.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 46, we get 46.
Append the next digit (9) from the dividend to 46 and continue with: 469 / 163

Advancing to step 3:
469 divided by 163 is 2 with a remainder of 143.
Write down 2 as next digit of the result. 
Result so far: 2.0
If we take 326 away from 469, we end up with 143.
Include the next digit (9) from the dividend after 143, then repeat: 1439 / 163

On to step 4:
163 goes into 1439 8 times with a remainder of 135.
The next digit of our result is 8. 
Result so far: 28.0
If we take 1304 away from 1439, we end up with 135.
Take the next digit (3) from the dividend and append it to 135, then repeat: 1353 / 163

Going ahead to step 5:
When dividing 1353 by 163, we get 8 with a remainder of 49.
Record the quotient 8 as the next digit in the result. 
Result so far: 288.0
The remainder is 49 after subtracting 1304 from 1353.
Grab the next digit (1) from the dividend, add it to 49, then carry on: 491 / 163

Step 6:
163 can be fit into 491 3 times, resulting in a remainder of 2.
Write down 3 as next digit of the result. 
Result so far: 2883.0
The remainder is 2 after subtracting 489 from 491.
Append the next digit (7) from the dividend to 2 and continue with: 27 / 163

On to step 7:
The number 163 fits into 27 0 times, leaving a remainder of 27.
Write down 0 as next digit of the result. 
Result so far: 28830.0
If we take 0 away from 27, we end up with 27.
Append the next digit (2) from the dividend to 27 and continue with: 272 / 163

On to step 8:
163 can be fit into 272 1 times, resulting in a remainder of 109.
Put 1 as the next digit of the answer. 
Result so far: 288301.0
If we subtract 163 from 272, we get 109.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1090, and continue the process.

Step 9:
1090 divided by 163 is 6 with a remainder of 112.
Record the quotient 6 as the next digit in the result. 
Result so far: 288301.6
If we subtract 978 from 1090, we get 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

Going ahead to step 10:
163 can be fit into 1120 6 times, resulting in a remainder of 142.
Record the quotient 6 as the next digit in the result. 
Result so far: 288301.66
If we take 978 away from 1120, we end up with 142.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1420, and continue the process.

After the division, we end up with 288301.66 and a remainder of 0.142.