Let's divide 51292676 by 355
We're looking to find how many times 355 goes into 51292676.

Step 1:
When dividing 5 by 355, we get 0 with 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 / 355

On to step 2:
355 can be fit into 51 0 times, resulting in a remainder of 51.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 51 after subtracting 0 from 51.
Append the next digit (2) from the dividend to 51 and continue with: 512 / 355

Advancing to step 3:
When dividing 512 by 355, we get 1 with a remainder of 157.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 355 away from 512, we end up with 157.
Append the next digit (9) from the dividend to 157 and continue with: 1579 / 355

Let's proceed to step 4:
355 goes into 1579 4 times with a remainder of 159.
Write down 4 as next digit of the result. 
Result so far: 14.0
The remainder is 159 after subtracting 1420 from 1579.
Include the next digit (2) from the dividend after 159, then repeat: 1592 / 355

On to step 5:
355 goes into 1592 4 times with a remainder of 172.
Write down 4 as next digit of the result. 
Result so far: 144.0
Subtract 1420 from 1592 to get 172.
Take the next digit (6) from the dividend and append it to 172, then repeat: 1726 / 355

On to step 6:
When dividing 1726 by 355, we get 4 with a remainder of 306.
Record the quotient 4 as the next digit in the result. 
Result so far: 1444.0
The remainder is 306 after subtracting 1420 from 1726.
Include the next digit (7) from the dividend after 306, then repeat: 3067 / 355

Moving on to step 7:
When dividing 3067 by 355, we get 8 with a remainder of 227.
Use 8 as the next digit of our solution. 
Result so far: 14448.0
Subtracting 2840 from 3067 leaves us with 227.
Grab the next digit (6) from the dividend, add it to 227, then carry on: 2276 / 355

Let's proceed to step 8:
355 goes into 2276 6 times with a remainder of 146.
Use 6 as the next digit of our solution. 
Result so far: 144486.0
Subtracting 2130 from 2276 leaves us with 146.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1460, and continue the process.

Let's proceed to step 9:
If we divide 1460 by 355, we get 4 and a remainder of 40.
Write down 4 as next digit of the result. 
Result so far: 144486.4
If we take 1420 away from 1460, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 10:
355 can be fit into 400 1 times, resulting in a remainder of 45.
Write down 1 as next digit of the result. 
Result so far: 144486.41
If we subtract 355 from 400, we get 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Advancing to step 11:
355 can be fit into 450 1 times, resulting in a remainder of 95.
The number 1 becomes the next digit in our result. 
Result so far: 144486.411
The remainder is 95 after subtracting 355 from 450.
Since there are no more digits in the dividend, we add a zero to the remainder making it 950, and continue the process.

In conclusion, the division gives 144486.411 with a balance of 0.0095.