We're dividing 51188540 by 217 
Let's see how many times 217 fits into 51188540.

Advancing to step 1:
5 divided by 217 is 0 with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Take the next digit (1) from the dividend and append it to 5, then repeat: 51 / 217

Moving on to step 2:
51 divided by 217 is 0 with a remainder of 51.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 51 to get 51.
Bring next digit (1) of the dividend behind the 51 and repeat the process: 511 / 217

Advancing to step 3:
The number 217 fits into 511 2 times, leaving a remainder of 77.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtract 434 from 511 to get 77.
Take the next digit (8) from the dividend and append it to 77, then repeat: 778 / 217

On to step 4:
When dividing 778 by 217, we get 3 with a remainder of 127.
Put 3 as the next digit of the answer. 
Result so far: 23.0
The remainder is 127 after subtracting 651 from 778.
Take the next digit (8) from the dividend and append it to 127, then repeat: 1278 / 217

On to step 5:
1278 divided by 217 is 5 with a remainder of 193.
The number 5 becomes the next digit in our result. 
Result so far: 235.0
The remainder is 193 after subtracting 1085 from 1278.
Grab the next digit (5) from the dividend, add it to 193, then carry on: 1935 / 217

Let's proceed to step 6:
If we divide 1935 by 217, we get 8 and a remainder of 199.
Record the quotient 8 as the next digit in the result. 
Result so far: 2358.0
If we take 1736 away from 1935, we end up with 199.
Include the next digit (4) from the dividend after 199, then repeat: 1994 / 217

Advancing to step 7:
217 goes into 1994 9 times with a remainder of 41.
Write down 9 as next digit of the result. 
Result so far: 23589.0
If we subtract 1953 from 1994, we get 41.
Append the next digit (0) from the dividend to 41 and continue with: 410 / 217

Moving on to step 8:
When dividing 410 by 217, we get 1 with a remainder of 193.
The next digit of our result is 1. 
Result so far: 235891.0
If we subtract 217 from 410, we get 193.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1930, and continue the process.

Advancing to step 9:
If we divide 1930 by 217, we get 8 and a remainder of 194.
Use 8 as the next digit of our solution. 
Result so far: 235891.8
Subtracting 1736 from 1930 leaves us with 194.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1940, and continue the process.

Step 10:
217 goes into 1940 8 times with a remainder of 204.
Record the quotient 8 as the next digit in the result. 
Result so far: 235891.88
Subtract 1736 from 1940 to get 204.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2040, and continue the process.

After the division, we end up with 235891.88 and a remainder of 0.204.