136140 ÷ 51 
Our goal is to divide 136140 by 51.

On to step 1:
When dividing 1 by 51, we get 0 with a remainder of 1.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 1 and we're left with 1.
Bring next digit (3) of the dividend behind the 1 and repeat the process: 13 / 51

Let's proceed to step 2:
51 goes into 13 0 times with a remainder of 13.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 13 and we're left with 13.
Fetch the next digit (6) from the dividend, attach it to 13 and continue: 136 / 51

Going ahead to step 3:
51 goes into 136 2 times with a remainder of 34.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
If we subtract 102 from 136, we get 34.
Take the next digit (1) from the dividend and append it to 34, then repeat: 341 / 51

Step 4:
The number 51 fits into 341 6 times, leaving a remainder of 35.
Use 6 as the next digit of our solution. 
Result so far: 26.0
If we subtract 306 from 341, we get 35.
Include the next digit (4) from the dividend after 35, then repeat: 354 / 51

On to step 5:
The number 51 fits into 354 6 times, leaving a remainder of 48.
Record the quotient 6 as the next digit in the result. 
Result so far: 266.0
Subtract 306 from 354 to get 48.
Fetch the next digit (0) from the dividend, attach it to 48 and continue: 480 / 51

Advancing to step 6:
480 divided by 51 is 9 with a remainder of 21.
Put 9 as the next digit of the answer. 
Result so far: 2669.0
Subtracting 459 from 480 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

On to step 7:
The number 51 fits into 210 4 times, leaving a remainder of 6.
Write down 4 as next digit of the result. 
Result so far: 2669.4
The remainder is 6 after subtracting 204 from 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 8:
When dividing 60 by 51, we get 1 with a remainder of 9.
Use 1 as the next digit of our solution. 
Result so far: 2669.41
Subtract 51 from 60 to get 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Step 9:
51 goes into 90 1 times with a remainder of 39.
Put 1 as the next digit of the answer. 
Result so far: 2669.411
Subtract 51 from 90 to get 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

The final result is 2669.411 with a remainder of 0.0039.