40348 ÷ 51 
We want to divide 40348 by 51.

Advancing to step 1:
51 can be fit into 4 0 times, resulting in a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 51

On to step 2:
The number 51 fits into 40 0 times, leaving a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Append the next digit (3) from the dividend to 40 and continue with: 403 / 51

Going ahead to step 3:
When dividing 403 by 51, we get 7 with a remainder of 46.
Put 7 as the next digit of the answer. 
Result so far: 7.0
The remainder is 46 after subtracting 357 from 403.
Append the next digit (4) from the dividend to 46 and continue with: 464 / 51

Let's proceed to step 4:
If we divide 464 by 51, we get 9 and a remainder of 5.
Put 9 as the next digit of the answer. 
Result so far: 79.0
The remainder is 5 after subtracting 459 from 464.
Fetch the next digit (8) from the dividend, attach it to 5 and continue: 58 / 51

Going ahead to step 5:
58 divided by 51 is 1 with a remainder of 7.
Use 1 as the next digit of our solution. 
Result so far: 791.0
The remainder is 7 after subtracting 51 from 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

On to step 6:
The number 51 fits into 70 1 times, leaving a remainder of 19.
Put 1 as the next digit of the answer. 
Result so far: 791.1
If we subtract 51 from 70, we get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Step 7:
51 can be fit into 190 3 times, resulting in a remainder of 37.
The next digit of our result is 3. 
Result so far: 791.13
If we subtract 153 from 190, we get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Step 8:
51 goes into 370 7 times with a remainder of 13.
The number 7 becomes the next digit in our result. 
Result so far: 791.137
Deduct 357 from 370 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Moving on to step 9:
51 can be fit into 130 2 times, resulting in a remainder of 28.
Use 2 as the next digit of our solution. 
Result so far: 791.1372
If we take 102 away from 130, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 10:
The number 51 fits into 280 5 times, leaving a remainder of 25.
Record the quotient 5 as the next digit in the result. 
Result so far: 791.13725
If we subtract 255 from 280, we get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Step 11:
51 goes into 250 4 times with a remainder of 46.
The next digit of our result is 4. 
Result so far: 791.137254
If we subtract 204 from 250, we get 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Advancing to step 12:
If we divide 460 by 51, we get 9 and a remainder of 1.
The number 9 becomes the next digit in our result. 
Result so far: 791.1372549
Deduct 459 from 460 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Going ahead to step 13:
10 divided by 51 is 0 with a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 791.1372549
The remainder is 10 after subtracting 0 from 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

In conclusion, the division gives 791.1372549 with a balance of 1e-08.