Let's divide 261054 by 51
We're looking to find how many times 51 goes into 261054.

Let's proceed to step 1:
If we divide 2 by 51, we get 0 and a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Fetch the next digit (6) from the dividend, attach it to 2 and continue: 26 / 51

On to step 2:
If we divide 26 by 51, we get 0 and a remainder of 26.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 26, we end up with 26.
Grab the next digit (1) from the dividend, add it to 26, then carry on: 261 / 51

Moving on to step 3:
The number 51 fits into 261 5 times, leaving a remainder of 6.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Deduct 255 from 261 and we're left with 6.
Include the next digit (0) from the dividend after 6, then repeat: 60 / 51

On to step 4:
51 goes into 60 1 times with a remainder of 9.
Use 1 as the next digit of our solution. 
Result so far: 51.0
Subtracting 51 from 60 leaves us with 9.
Append the next digit (5) from the dividend to 9 and continue with: 95 / 51

Going ahead to step 5:
If we divide 95 by 51, we get 1 and a remainder of 44.
The next digit of our result is 1. 
Result so far: 511.0
Subtracting 51 from 95 leaves us with 44.
Fetch the next digit (4) from the dividend, attach it to 44 and continue: 444 / 51

Step 6:
When dividing 444 by 51, we get 8 with a remainder of 36.
Write down 8 as next digit of the result. 
Result so far: 5118.0
If we subtract 408 from 444, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Going ahead to step 7:
If we divide 360 by 51, we get 7 and a remainder of 3.
Write down 7 as next digit of the result. 
Result so far: 5118.7
If we take 357 away from 360, we end up 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.

Step 8:
The number 51 fits into 30 0 times, leaving a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 5118.7
Subtract 0 from 30 to 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.

Step 9:
51 can be fit into 300 5 times, resulting in a remainder of 45.
Write down 5 as next digit of the result. 
Result so far: 5118.705
If we take 255 away from 300, we end up with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

On to step 10:
450 divided by 51 is 8 with a remainder of 42.
Put 8 as the next digit of the answer. 
Result so far: 5118.7058
If we subtract 408 from 450, we get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Let's proceed to step 11:
420 divided by 51 is 8 with a remainder of 12.
The number 8 becomes the next digit in our result. 
Result so far: 5118.70588
Subtract 408 from 420 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Our division results in 5118.70588 with a remaining 1.2e-05.