We're dividing 865060 by 51 
We're looking to find how many times 51 goes into 865060.

On to step 1:
The number 51 fits into 8 0 times, leaving a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 51

Let's proceed to step 2:
51 goes into 86 1 times with a remainder of 35.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we take 51 away from 86, we end up with 35.
Bring next digit (5) of the dividend behind the 35 and repeat the process: 355 / 51

Moving on to step 3:
When dividing 355 by 51, we get 6 with a remainder of 49.
The number 6 becomes the next digit in our result. 
Result so far: 16.0
Subtract 306 from 355 to get 49.
Include the next digit (0) from the dividend after 49, then repeat: 490 / 51

Going ahead to step 4:
51 can be fit into 490 9 times, resulting in a remainder of 31.
The number 9 becomes the next digit in our result. 
Result so far: 169.0
If we take 459 away from 490, we end up with 31.
Grab the next digit (6) from the dividend, add it to 31, then carry on: 316 / 51

Let's proceed to step 5:
51 can be fit into 316 6 times, resulting in a remainder of 10.
Use 6 as the next digit of our solution. 
Result so far: 1696.0
If we subtract 306 from 316, we get 10.
Bring next digit (0) of the dividend behind the 10 and repeat the process: 100 / 51

Going ahead to step 6:
51 can be fit into 100 1 times, resulting in a remainder of 49.
Use 1 as the next digit of our solution. 
Result so far: 16961.0
Subtract 51 from 100 to get 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Going ahead to step 7:
51 goes into 490 9 times with a remainder of 31.
Record the quotient 9 as the next digit in the result. 
Result so far: 16961.9
Subtract 459 from 490 to get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Going ahead to step 8:
The number 51 fits into 310 6 times, leaving a remainder of 4.
Use 6 as the next digit of our solution. 
Result so far: 16961.96
If we subtract 306 from 310, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 9:
The number 51 fits into 40 0 times, leaving a remainder of 40.
The next digit of our result is 0. 
Result so far: 16961.96
Subtract 0 from 40 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 10:
51 can be fit into 400 7 times, resulting in a remainder of 43.
The number 7 becomes the next digit in our result. 
Result so far: 16961.9607
If we subtract 357 from 400, we get 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Going ahead to step 11:
If we divide 430 by 51, we get 8 and a remainder of 22.
Use 8 as the next digit of our solution. 
Result so far: 16961.96078
Deduct 408 from 430 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 12:
If we divide 220 by 51, we get 4 and a remainder of 16.
Use 4 as the next digit of our solution. 
Result so far: 16961.960784
Subtracting 204 from 220 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Going ahead to step 13:
When dividing 160 by 51, we get 3 with a remainder of 7.
Use 3 as the next digit of our solution. 
Result so far: 16961.9607843
If we take 153 away from 160, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Let's proceed to step 14:
51 can be fit into 70 1 times, resulting in a remainder of 19.
Use 1 as the next digit of our solution. 
Result so far: 16961.96078431
If we take 51 away from 70, we end up with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

After the division, we end up with 16961.96078431 and a remainder of 1.9e-08.