We look at the division of 51976712 by 735 
We're looking to find how many times 735 goes into 51976712.

Let's proceed to step 1:
5 divided by 735 is 0 with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Take the next digit (1) from the dividend and append it to 5, then repeat: 51 / 735

Advancing to step 2:
51 divided by 735 is 0 with a remainder of 51.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 51 to get 51.
Bring next digit (9) of the dividend behind the 51 and repeat the process: 519 / 735

Step 3:
735 can be fit into 519 0 times, resulting in a remainder of 519.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 519 to get 519.
Bring next digit (7) of the dividend behind the 519 and repeat the process: 5197 / 735

Going ahead to step 4:
The number 735 fits into 5197 7 times, leaving a remainder of 52.
The next digit of our result is 7. 
Result so far: 7.0
Subtracting 5145 from 5197 leaves us with 52.
Append the next digit (6) from the dividend to 52 and continue with: 526 / 735

Step 5:
When dividing 526 by 735, we get 0 with a remainder of 526.
The next digit of our result is 0. 
Result so far: 70.0
If we take 0 away from 526, we end up with 526.
Take the next digit (7) from the dividend and append it to 526, then repeat: 5267 / 735

Going ahead to step 6:
When dividing 5267 by 735, we get 7 with a remainder of 122.
The next digit of our result is 7. 
Result so far: 707.0
If we subtract 5145 from 5267, we get 122.
Grab the next digit (1) from the dividend, add it to 122, then carry on: 1221 / 735

Advancing to step 7:
If we divide 1221 by 735, we get 1 and a remainder of 486.
The next digit of our result is 1. 
Result so far: 7071.0
If we subtract 735 from 1221, we get 486.
Take the next digit (2) from the dividend and append it to 486, then repeat: 4862 / 735

Let's proceed to step 8:
735 can be fit into 4862 6 times, resulting in a remainder of 452.
Write down 6 as next digit of the result. 
Result so far: 70716.0
Subtract 4410 from 4862 to get 452.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4520, and continue the process.

Going ahead to step 9:
4520 divided by 735 is 6 with a remainder of 110.
The number 6 becomes the next digit in our result. 
Result so far: 70716.6
Subtract 4410 from 4520 to get 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Going ahead to step 10:
735 can be fit into 1100 1 times, resulting in a remainder of 365.
The number 1 becomes the next digit in our result. 
Result so far: 70716.61
Deduct 735 from 1100 and we're left with 365.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3650, and continue the process.

Advancing to step 11:
The number 735 fits into 3650 4 times, leaving a remainder of 710.
The number 4 becomes the next digit in our result. 
Result so far: 70716.614
If we subtract 2940 from 3650, we get 710.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7100, and continue the process.

Advancing to step 12:
7100 divided by 735 is 9 with a remainder of 485.
The next digit of our result is 9. 
Result so far: 70716.6149
Subtracting 6615 from 7100 leaves us with 485.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4850, and continue the process.

On to step 13:
4850 divided by 735 is 6 with a remainder of 440.
Put 6 as the next digit of the answer. 
Result so far: 70716.61496
The remainder is 440 after subtracting 4410 from 4850.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

Step 14:
735 can be fit into 4400 5 times, resulting in a remainder of 725.
Record the quotient 5 as the next digit in the result. 
Result so far: 70716.614965
Subtract 3675 from 4400 to get 725.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7250, and continue the process.

Step 15:
735 can be fit into 7250 9 times, resulting in a remainder of 635.
Use 9 as the next digit of our solution. 
Result so far: 70716.6149659
If we subtract 6615 from 7250, we get 635.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6350, and continue the process.

On to step 16:
735 goes into 6350 8 times with a remainder of 470.
Put 8 as the next digit of the answer. 
Result so far: 70716.61496598
Deduct 5880 from 6350 and we're left with 470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4700, and continue the process.

In conclusion, the division gives 70716.61496598 with a balance of 4.7e-07.