We look at the division of 51723892 by 99 
Let's see how many times 99 fits into 51723892.

On to step 1:
99 goes into 5 0 times with a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Bring next digit (1) of the dividend behind the 5 and repeat the process: 51 / 99

Moving on to step 2:
99 goes into 51 0 times with a remainder of 51.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 51 and we're left with 51.
Include the next digit (7) from the dividend after 51, then repeat: 517 / 99

Step 3:
99 goes into 517 5 times with a remainder of 22.
Put 5 as the next digit of the answer. 
Result so far: 5.0
Subtracting 495 from 517 leaves us with 22.
Include the next digit (2) from the dividend after 22, then repeat: 222 / 99

On to step 4:
99 can be fit into 222 2 times, resulting in a remainder of 24.
Record the quotient 2 as the next digit in the result. 
Result so far: 52.0
If we subtract 198 from 222, we get 24.
Bring next digit (3) of the dividend behind the 24 and repeat the process: 243 / 99

Step 5:
99 can be fit into 243 2 times, resulting in a remainder of 45.
Put 2 as the next digit of the answer. 
Result so far: 522.0
The remainder is 45 after subtracting 198 from 243.
Append the next digit (8) from the dividend to 45 and continue with: 458 / 99

On to step 6:
When dividing 458 by 99, we get 4 with a remainder of 62.
The next digit of our result is 4. 
Result so far: 5224.0
Subtracting 396 from 458 leaves us with 62.
Grab the next digit (9) from the dividend, add it to 62, then carry on: 629 / 99

Let's proceed to step 7:
629 divided by 99 is 6 with a remainder of 35.
Write down 6 as next digit of the result. 
Result so far: 52246.0
Subtracting 594 from 629 leaves us with 35.
Include the next digit (2) from the dividend after 35, then repeat: 352 / 99

Moving on to step 8:
If we divide 352 by 99, we get 3 and a remainder of 55.
The next digit of our result is 3. 
Result so far: 522463.0
If we take 297 away from 352, we end up with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Moving on to step 9:
99 goes into 550 5 times with a remainder of 55.
The number 5 becomes the next digit in our result. 
Result so far: 522463.5
Deduct 495 from 550 and we're left with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

On to step 10:
550 divided by 99 is 5 with a remainder of 55.
Use 5 as the next digit of our solution. 
Result so far: 522463.55
If we take 495 away from 550, we end up with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

The final result is 522463.55 with a remainder of 0.055.