We divide 51405067 by 349
We want to divide 51405067 by 349.

Moving on to step 1:
The number 349 fits into 5 0 times, leaving a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Bring next digit (1) of the dividend behind the 5 and repeat the process: 51 / 349

Step 2:
51 divided by 349 is 0 with a remainder of 51.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 51 leaves us with 51.
Grab the next digit (4) from the dividend, add it to 51, then carry on: 514 / 349

Moving on to step 3:
The number 349 fits into 514 1 times, leaving a remainder of 165.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 349 away from 514, we end up with 165.
Append the next digit (0) from the dividend to 165 and continue with: 1650 / 349

Moving on to step 4:
349 can be fit into 1650 4 times, resulting in a remainder of 254.
The number 4 becomes the next digit in our result. 
Result so far: 14.0
If we subtract 1396 from 1650, we get 254.
Bring next digit (5) of the dividend behind the 254 and repeat the process: 2545 / 349

On to step 5:
2545 divided by 349 is 7 with a remainder of 102.
Record the quotient 7 as the next digit in the result. 
Result so far: 147.0
If we subtract 2443 from 2545, we get 102.
Bring next digit (0) of the dividend behind the 102 and repeat the process: 1020 / 349

Going ahead to step 6:
If we divide 1020 by 349, we get 2 and a remainder of 322.
Record the quotient 2 as the next digit in the result. 
Result so far: 1472.0
Deduct 698 from 1020 and we're left with 322.
Append the next digit (6) from the dividend to 322 and continue with: 3226 / 349

Let's proceed to step 7:
349 goes into 3226 9 times with a remainder of 85.
The next digit of our result is 9. 
Result so far: 14729.0
Subtract 3141 from 3226 to get 85.
Take the next digit (7) from the dividend and append it to 85, then repeat: 857 / 349

Going ahead to step 8:
349 goes into 857 2 times with a remainder of 159.
Put 2 as the next digit of the answer. 
Result so far: 147292.0
Subtracting 698 from 857 leaves us with 159.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1590, and continue the process.

Step 9:
When dividing 1590 by 349, we get 4 with a remainder of 194.
Write down 4 as next digit of the result. 
Result so far: 147292.4
If we take 1396 away from 1590, we end up with 194.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1940, and continue the process.

Step 10:
349 can be fit into 1940 5 times, resulting in a remainder of 195.
Write down 5 as next digit of the result. 
Result so far: 147292.45
Subtracting 1745 from 1940 leaves us with 195.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1950, and continue the process.

Going ahead to step 11:
1950 divided by 349 is 5 with a remainder of 205.
Put 5 as the next digit of the answer. 
Result so far: 147292.455
Subtract 1745 from 1950 to get 205.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2050, and continue the process.

In conclusion, the division gives 147292.455 with a balance of 0.0205.