51678641 ÷ 28 
Our goal is to divide 51678641 by 28.

Moving on to step 1:
If we divide 5 by 28, we get 0 and a remainder of 5.
Use 0 as the next digit of our solution. 
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 / 28

Step 2:
51 divided by 28 is 1 with a remainder of 23.
Put 1 as the next digit of the answer. 
Result so far: 1.0
The remainder is 23 after subtracting 28 from 51.
Take the next digit (6) from the dividend and append it to 23, then repeat: 236 / 28

Step 3:
If we divide 236 by 28, we get 8 and a remainder of 12.
Put 8 as the next digit of the answer. 
Result so far: 18.0
Deduct 224 from 236 and we're left with 12.
Append the next digit (7) from the dividend to 12 and continue with: 127 / 28

Let's proceed to step 4:
When dividing 127 by 28, we get 4 with a remainder of 15.
The next digit of our result is 4. 
Result so far: 184.0
If we subtract 112 from 127, we get 15.
Include the next digit (8) from the dividend after 15, then repeat: 158 / 28

Let's proceed to step 5:
The number 28 fits into 158 5 times, leaving a remainder of 18.
Record the quotient 5 as the next digit in the result. 
Result so far: 1845.0
If we take 140 away from 158, we end up with 18.
Include the next digit (6) from the dividend after 18, then repeat: 186 / 28

On to step 6:
186 divided by 28 is 6 with a remainder of 18.
Use 6 as the next digit of our solution. 
Result so far: 18456.0
If we take 168 away from 186, we end up with 18.
Include the next digit (4) from the dividend after 18, then repeat: 184 / 28

On to step 7:
The number 28 fits into 184 6 times, leaving a remainder of 16.
Use 6 as the next digit of our solution. 
Result so far: 184566.0
Deduct 168 from 184 and we're left with 16.
Bring next digit (1) of the dividend behind the 16 and repeat the process: 161 / 28

Going ahead to step 8:
When dividing 161 by 28, we get 5 with a remainder of 21.
Write down 5 as next digit of the result. 
Result so far: 1845665.0
Deduct 140 from 161 and we're left with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Moving on to step 9:
If we divide 210 by 28, we get 7 and a remainder of 14.
Record the quotient 7 as the next digit in the result. 
Result so far: 1845665.7
Deduct 196 from 210 and we're left with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 10:
140 divided by 28 is 5 with a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 1845665.75
The remainder is 0 after subtracting 140 from 140.
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 11:
28 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1845665.75
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 12:
28 can be fit into 0 0 times, resulting in a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 1845665.75
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 1845665.75, with a leftover of 0.0.