51472009 divided by 265 
We want to divide 51472009 by 265.

Let's proceed to step 1:
265 goes into 5 0 times with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Append the next digit (1) from the dividend to 5 and continue with: 51 / 265

Moving on to step 2:
51 divided by 265 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.
Grab the next digit (4) from the dividend, add it to 51, then carry on: 514 / 265

On to step 3:
When dividing 514 by 265, we get 1 with a remainder of 249.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 265 from 514 leaves us with 249.
Grab the next digit (7) from the dividend, add it to 249, then carry on: 2497 / 265

On to step 4:
2497 divided by 265 is 9 with a remainder of 112.
Put 9 as the next digit of the answer. 
Result so far: 19.0
Deduct 2385 from 2497 and we're left with 112.
Fetch the next digit (2) from the dividend, attach it to 112 and continue: 1122 / 265

On to step 5:
If we divide 1122 by 265, we get 4 and a remainder of 62.
The next digit of our result is 4. 
Result so far: 194.0
If we subtract 1060 from 1122, we get 62.
Take the next digit (0) from the dividend and append it to 62, then repeat: 620 / 265

Moving on to step 6:
265 can be fit into 620 2 times, resulting in a remainder of 90.
The next digit of our result is 2. 
Result so far: 1942.0
If we subtract 530 from 620, we get 90.
Include the next digit (0) from the dividend after 90, then repeat: 900 / 265

On to step 7:
When dividing 900 by 265, we get 3 with a remainder of 105.
Use 3 as the next digit of our solution. 
Result so far: 19423.0
If we subtract 795 from 900, we get 105.
Grab the next digit (9) from the dividend, add it to 105, then carry on: 1059 / 265

Moving on to step 8:
1059 divided by 265 is 3 with a remainder of 264.
Record the quotient 3 as the next digit in the result. 
Result so far: 194233.0
Subtract 795 from 1059 to get 264.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2640, and continue the process.

Let's proceed to step 9:
The number 265 fits into 2640 9 times, leaving a remainder of 255.
The number 9 becomes the next digit in our result. 
Result so far: 194233.9
If we take 2385 away from 2640, we end up with 255.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2550, and continue the process.

Moving on to step 10:
265 can be fit into 2550 9 times, resulting in a remainder of 165.
Record the quotient 9 as the next digit in the result. 
Result so far: 194233.99
Deduct 2385 from 2550 and we're left with 165.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1650, and continue the process.

In conclusion, the division gives 194233.99 with a balance of 0.165.