51378728 ÷ 244 
We're looking to find how many times 244 goes into 51378728.

Advancing to step 1:
244 goes into 5 0 times with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Append the next digit (1) from the dividend to 5 and continue with: 51 / 244

Going ahead to step 2:
244 can be fit into 51 0 times, resulting in a remainder of 51.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 51, we get 51.
Include the next digit (3) from the dividend after 51, then repeat: 513 / 244

Going ahead to step 3:
If we divide 513 by 244, we get 2 and a remainder of 25.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 488 from 513 and we're left with 25.
Append the next digit (7) from the dividend to 25 and continue with: 257 / 244

Let's proceed to step 4:
If we divide 257 by 244, we get 1 and a remainder of 13.
Record the quotient 1 as the next digit in the result. 
Result so far: 21.0
The remainder is 13 after subtracting 244 from 257.
Take the next digit (8) from the dividend and append it to 13, then repeat: 138 / 244

Going ahead to step 5:
The number 244 fits into 138 0 times, leaving a remainder of 138.
Record the quotient 0 as the next digit in the result. 
Result so far: 210.0
Subtracting 0 from 138 leaves us with 138.
Take the next digit (7) from the dividend and append it to 138, then repeat: 1387 / 244

Moving on to step 6:
If we divide 1387 by 244, we get 5 and a remainder of 167.
Use 5 as the next digit of our solution. 
Result so far: 2105.0
Subtracting 1220 from 1387 leaves us with 167.
Include the next digit (2) from the dividend after 167, then repeat: 1672 / 244

Moving on to step 7:
244 goes into 1672 6 times with a remainder of 208.
Record the quotient 6 as the next digit in the result. 
Result so far: 21056.0
If we subtract 1464 from 1672, we get 208.
Take the next digit (8) from the dividend and append it to 208, then repeat: 2088 / 244

Step 8:
244 goes into 2088 8 times with a remainder of 136.
Record the quotient 8 as the next digit in the result. 
Result so far: 210568.0
If we subtract 1952 from 2088, we get 136.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1360, and continue the process.

Advancing to step 9:
The number 244 fits into 1360 5 times, leaving a remainder of 140.
Use 5 as the next digit of our solution. 
Result so far: 210568.5
If we take 1220 away from 1360, we end up with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Going ahead to step 10:
If we divide 1400 by 244, we get 5 and a remainder of 180.
Write down 5 as next digit of the result. 
Result so far: 210568.55
Subtract 1220 from 1400 to get 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

After the division, we end up with 210568.55 and a remainder of 0.18.