We look at the division of 51720867 by 419 
We want to figure out the number of times 51720867 can be divided by 419.

Moving on to step 1:
The number 419 fits into 5 0 times, leaving a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Fetch the next digit (1) from the dividend, attach it to 5 and continue: 51 / 419

Step 2:
419 goes into 51 0 times with a remainder of 51.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 51, we get 51.
Fetch the next digit (7) from the dividend, attach it to 51 and continue: 517 / 419

Let's proceed to step 3:
If we divide 517 by 419, we get 1 and a remainder of 98.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 419 from 517 leaves us with 98.
Append the next digit (2) from the dividend to 98 and continue with: 982 / 419

Going ahead to step 4:
The number 419 fits into 982 2 times, leaving a remainder of 144.
Use 2 as the next digit of our solution. 
Result so far: 12.0
Subtract 838 from 982 to get 144.
Bring next digit (0) of the dividend behind the 144 and repeat the process: 1440 / 419

Step 5:
419 can be fit into 1440 3 times, resulting in a remainder of 183.
Write down 3 as next digit of the result. 
Result so far: 123.0
Deduct 1257 from 1440 and we're left with 183.
Include the next digit (8) from the dividend after 183, then repeat: 1838 / 419

Advancing to step 6:
If we divide 1838 by 419, we get 4 and a remainder of 162.
Write down 4 as next digit of the result. 
Result so far: 1234.0
If we take 1676 away from 1838, we end up with 162.
Include the next digit (6) from the dividend after 162, then repeat: 1626 / 419

Let's proceed to step 7:
The number 419 fits into 1626 3 times, leaving a remainder of 369.
The number 3 becomes the next digit in our result. 
Result so far: 12343.0
If we take 1257 away from 1626, we end up with 369.
Take the next digit (7) from the dividend and append it to 369, then repeat: 3697 / 419

Moving on to step 8:
419 can be fit into 3697 8 times, resulting in a remainder of 345.
The number 8 becomes the next digit in our result. 
Result so far: 123438.0
If we subtract 3352 from 3697, we get 345.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3450, and continue the process.

On to step 9:
419 goes into 3450 8 times with a remainder of 98.
Put 8 as the next digit of the answer. 
Result so far: 123438.8
Subtracting 3352 from 3450 leaves us with 98.
Since there are no more digits in the dividend, we add a zero to the remainder making it 980, and continue the process.

On to step 10:
If we divide 980 by 419, we get 2 and a remainder of 142.
Write down 2 as next digit of the result. 
Result so far: 123438.82
If we take 838 away from 980, we end up with 142.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1420, and continue the process.

Moving on to step 11:
If we divide 1420 by 419, we get 3 and a remainder of 163.
The next digit of our result is 3. 
Result so far: 123438.823
If we take 1257 away from 1420, we end up with 163.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1630, and continue the process.

On to step 12:
419 can be fit into 1630 3 times, resulting in a remainder of 373.
Put 3 as the next digit of the answer. 
Result so far: 123438.8233
Subtract 1257 from 1630 to get 373.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3730, and continue the process.

After the division, we end up with 123438.8233 and a remainder of 0.00373.