We're dividing 276681 by 51 
Let's see how many times 51 fits into 276681.

Step 1:
If we divide 2 by 51, we get 0 and a remainder of 2.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Take the next digit (7) from the dividend and append it to 2, then repeat: 27 / 51

Let's proceed to step 2:
When dividing 27 by 51, we get 0 with a remainder of 27.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 27 to get 27.
Take the next digit (6) from the dividend and append it to 27, then repeat: 276 / 51

Step 3:
51 can be fit into 276 5 times, resulting in a remainder of 21.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Subtract 255 from 276 to get 21.
Bring next digit (6) of the dividend behind the 21 and repeat the process: 216 / 51

Let's proceed to step 4:
The number 51 fits into 216 4 times, leaving a remainder of 12.
Write down 4 as next digit of the result. 
Result so far: 54.0
Deduct 204 from 216 and we're left with 12.
Include the next digit (8) from the dividend after 12, then repeat: 128 / 51

Advancing to step 5:
When dividing 128 by 51, we get 2 with a remainder of 26.
Use 2 as the next digit of our solution. 
Result so far: 542.0
Subtract 102 from 128 to get 26.
Include the next digit (1) from the dividend after 26, then repeat: 261 / 51

Moving on to step 6:
51 goes into 261 5 times with a remainder of 6.
Use 5 as the next digit of our solution. 
Result so far: 5425.0
Subtract 255 from 261 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Going ahead to step 7:
When dividing 60 by 51, we get 1 with a remainder of 9.
Put 1 as the next digit of the answer. 
Result so far: 5425.1
Subtracting 51 from 60 leaves us with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

Going ahead to step 8:
90 divided by 51 is 1 with a remainder of 39.
The next digit of our result is 1. 
Result so far: 5425.11
Deduct 51 from 90 and we're left with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Our division results in 5425.11 with a remaining 0.039.