We're dividing 267081 by 51 
We want to figure out the number of times 267081 can be divided by 51.

Advancing to step 1:
2 divided by 51 is 0 with a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 2 and we're left with 2.
Grab the next digit (6) from the dividend, add it to 2, then carry on: 26 / 51

On to step 2:
The number 51 fits into 26 0 times, leaving a remainder of 26.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 26 after subtracting 0 from 26.
Grab the next digit (7) from the dividend, add it to 26, then carry on: 267 / 51

On to step 3:
51 goes into 267 5 times with a remainder of 12.
Put 5 as the next digit of the answer. 
Result so far: 5.0
If we take 255 away from 267, we end up with 12.
Append the next digit (0) from the dividend to 12 and continue with: 120 / 51

Going ahead to step 4:
When dividing 120 by 51, we get 2 with a remainder of 18.
Record the quotient 2 as the next digit in the result. 
Result so far: 52.0
Subtract 102 from 120 to get 18.
Grab the next digit (8) from the dividend, add it to 18, then carry on: 188 / 51

Advancing to step 5:
188 divided by 51 is 3 with a remainder of 35.
Put 3 as the next digit of the answer. 
Result so far: 523.0
Deduct 153 from 188 and we're left with 35.
Grab the next digit (1) from the dividend, add it to 35, then carry on: 351 / 51

Step 6:
51 goes into 351 6 times with a remainder of 45.
Put 6 as the next digit of the answer. 
Result so far: 5236.0
If we subtract 306 from 351, we get 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Moving on to step 7:
450 divided by 51 is 8 with a remainder of 42.
The next digit of our result is 8. 
Result so far: 5236.8
Deduct 408 from 450 and we're left with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Going ahead to step 8:
51 goes into 420 8 times with a remainder of 12.
The next digit of our result is 8. 
Result so far: 5236.88
Subtracting 408 from 420 leaves us with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

In conclusion, the division gives 5236.88 with a balance of 0.012.