We look at the division of 51711917 by 40 
We want to figure out the number of times 51711917 can be divided by 40.

On to step 1:
5 divided by 40 is 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.
Grab the next digit (1) from the dividend, add it to 5, then carry on: 51 / 40

Let's proceed to step 2:
If we divide 51 by 40, we get 1 and a remainder of 11.
Use 1 as the next digit of our solution. 
Result so far: 1.0
The remainder is 11 after subtracting 40 from 51.
Fetch the next digit (7) from the dividend, attach it to 11 and continue: 117 / 40

Let's proceed to step 3:
If we divide 117 by 40, we get 2 and a remainder of 37.
Use 2 as the next digit of our solution. 
Result so far: 12.0
Subtracting 80 from 117 leaves us with 37.
Grab the next digit (1) from the dividend, add it to 37, then carry on: 371 / 40

Step 4:
40 goes into 371 9 times with a remainder of 11.
The next digit of our result is 9. 
Result so far: 129.0
Subtract 360 from 371 to get 11.
Bring next digit (1) of the dividend behind the 11 and repeat the process: 111 / 40

Advancing to step 5:
When dividing 111 by 40, we get 2 with a remainder of 31.
Write down 2 as next digit of the result. 
Result so far: 1292.0
Subtracting 80 from 111 leaves us with 31.
Bring next digit (9) of the dividend behind the 31 and repeat the process: 319 / 40

Let's proceed to step 6:
319 divided by 40 is 7 with a remainder of 39.
Use 7 as the next digit of our solution. 
Result so far: 12927.0
Deduct 280 from 319 and we're left with 39.
Append the next digit (1) from the dividend to 39 and continue with: 391 / 40

Let's proceed to step 7:
The number 40 fits into 391 9 times, leaving a remainder of 31.
Use 9 as the next digit of our solution. 
Result so far: 129279.0
If we subtract 360 from 391, we get 31.
Take the next digit (7) from the dividend and append it to 31, then repeat: 317 / 40

Let's proceed to step 8:
When dividing 317 by 40, we get 7 with a remainder of 37.
Put 7 as the next digit of the answer. 
Result so far: 1292797.0
Subtracting 280 from 317 leaves us with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Step 9:
40 goes into 370 9 times with a remainder of 10.
Record the quotient 9 as the next digit in the result. 
Result so far: 1292797.9
The remainder is 10 after subtracting 360 from 370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 10:
40 can be fit into 100 2 times, resulting in a remainder of 20.
The number 2 becomes the next digit in our result. 
Result so far: 1292797.92
The remainder is 20 after subtracting 80 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 11:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Use 5 as the next digit of our solution. 
Result so far: 1292797.925
Subtract 200 from 200 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 12:
When dividing 0 by 40, we get 0 with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 1292797.925
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 13:
When dividing 0 by 40, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 1292797.925
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 1292797.925 with a balance of 0.0.