We're dividing 540209 by 51 
Let's see how many times 51 fits into 540209.

On to step 1:
When dividing 5 by 51, we get 0 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.
Fetch the next digit (4) from the dividend, attach it to 5 and continue: 54 / 51

Advancing to step 2:
When dividing 54 by 51, we get 1 with a remainder of 3.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 51 from 54, we get 3.
Grab the next digit (0) from the dividend, add it to 3, then carry on: 30 / 51

Step 3:
The number 51 fits into 30 0 times, leaving a remainder of 30.
The next digit of our result is 0. 
Result so far: 10.0
If we subtract 0 from 30, we get 30.
Append the next digit (2) from the dividend to 30 and continue with: 302 / 51

Moving on to step 4:
51 can be fit into 302 5 times, resulting in a remainder of 47.
Record the quotient 5 as the next digit in the result. 
Result so far: 105.0
If we subtract 255 from 302, we get 47.
Take the next digit (0) from the dividend and append it to 47, then repeat: 470 / 51

On to step 5:
When dividing 470 by 51, we get 9 with a remainder of 11.
Use 9 as the next digit of our solution. 
Result so far: 1059.0
Subtract 459 from 470 to get 11.
Include the next digit (9) from the dividend after 11, then repeat: 119 / 51

Advancing to step 6:
The number 51 fits into 119 2 times, leaving a remainder of 17.
Put 2 as the next digit of the answer. 
Result so far: 10592.0
Deduct 102 from 119 and we're left with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Step 7:
If we divide 170 by 51, we get 3 and a remainder of 17.
Record the quotient 3 as the next digit in the result. 
Result so far: 10592.3
If we take 153 away from 170, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

On to step 8:
When dividing 170 by 51, we get 3 with a remainder of 17.
The next digit of our result is 3. 
Result so far: 10592.33
Subtracting 153 from 170 leaves us with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Our division results in 10592.33 with a remaining 0.017.