We're dividing 51620 by 495 
Let's see how many times 495 fits into 51620.

Step 1:
The number 495 fits into 5 0 times, leaving a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Take the next digit (1) from the dividend and append it to 5, then repeat: 51 / 495

Let's proceed to step 2:
When dividing 51 by 495, we get 0 with a remainder of 51.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 51 to get 51.
Take the next digit (6) from the dividend and append it to 51, then repeat: 516 / 495

Step 3:
495 goes into 516 1 times with a remainder of 21.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtract 495 from 516 to get 21.
Fetch the next digit (2) from the dividend, attach it to 21 and continue: 212 / 495

Step 4:
495 goes into 212 0 times with a remainder of 212.
Put 0 as the next digit of the answer. 
Result so far: 10.0
If we take 0 away from 212, we end up with 212.
Bring next digit (0) of the dividend behind the 212 and repeat the process: 2120 / 495

Step 5:
The number 495 fits into 2120 4 times, leaving a remainder of 140.
Write down 4 as next digit of the result. 
Result so far: 104.0
If we subtract 1980 from 2120, we get 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Step 6:
The number 495 fits into 1400 2 times, leaving a remainder of 410.
The number 2 becomes the next digit in our result. 
Result so far: 104.2
Deduct 990 from 1400 and we're left with 410.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4100, and continue the process.

Advancing to step 7:
495 goes into 4100 8 times with a remainder of 140.
Record the quotient 8 as the next digit in the result. 
Result so far: 104.28
If we subtract 3960 from 4100, we get 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Let's proceed to step 8:
The number 495 fits into 1400 2 times, leaving a remainder of 410.
The number 2 becomes the next digit in our result. 
Result so far: 104.282
The remainder is 410 after subtracting 990 from 1400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4100, and continue the process.

Moving on to step 9:
495 can be fit into 4100 8 times, resulting in a remainder of 140.
Write down 8 as next digit of the result. 
Result so far: 104.2828
If we subtract 3960 from 4100, we get 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Moving on to step 10:
495 can be fit into 1400 2 times, resulting in a remainder of 410.
Use 2 as the next digit of our solution. 
Result so far: 104.28282
Deduct 990 from 1400 and we're left with 410.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4100, and continue the process.

Moving on to step 11:
The number 495 fits into 4100 8 times, leaving a remainder of 140.
Put 8 as the next digit of the answer. 
Result so far: 104.282828
Subtracting 3960 from 4100 leaves us with 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Going ahead to step 12:
495 can be fit into 1400 2 times, resulting in a remainder of 410.
Write down 2 as next digit of the result. 
Result so far: 104.2828282
Subtract 990 from 1400 to get 410.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4100, and continue the process.

Advancing to step 13:
495 goes into 4100 8 times with a remainder of 140.
The number 8 becomes the next digit in our result. 
Result so far: 104.28282828
The remainder is 140 after subtracting 3960 from 4100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

The final outcome is 104.28282828, with a leftover of 1.4e-07.