We look at the division of 439840 by 51 
We want to figure out the number of times 439840 can be divided by 51.

Let's proceed to step 1:
When dividing 4 by 51, we get 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Include the next digit (3) from the dividend after 4, then repeat: 43 / 51

Moving on to step 2:
If we divide 43 by 51, we get 0 and a remainder of 43.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 43, we get 43.
Take the next digit (9) from the dividend and append it to 43, then repeat: 439 / 51

Step 3:
51 goes into 439 8 times with a remainder of 31.
Use 8 as the next digit of our solution. 
Result so far: 8.0
If we take 408 away from 439, we end up with 31.
Include the next digit (8) from the dividend after 31, then repeat: 318 / 51

Moving on to step 4:
51 can be fit into 318 6 times, resulting in a remainder of 12.
The next digit of our result is 6. 
Result so far: 86.0
Subtract 306 from 318 to get 12.
Append the next digit (4) from the dividend to 12 and continue with: 124 / 51

Going ahead to step 5:
When dividing 124 by 51, we get 2 with a remainder of 22.
Write down 2 as next digit of the result. 
Result so far: 862.0
If we take 102 away from 124, we end up with 22.
Grab the next digit (0) from the dividend, add it to 22, then carry on: 220 / 51

Moving on to step 6:
220 divided by 51 is 4 with a remainder of 16.
Write down 4 as next digit of the result. 
Result so far: 8624.0
Subtracting 204 from 220 leaves us with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Moving on to step 7:
160 divided by 51 is 3 with a remainder of 7.
The next digit of our result is 3. 
Result so far: 8624.3
If we take 153 away from 160, we end up with 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Advancing to step 8:
51 goes into 70 1 times with a remainder of 19.
Write down 1 as next digit of the result. 
Result so far: 8624.31
Subtract 51 from 70 to get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Going ahead to step 9:
190 divided by 51 is 3 with a remainder of 37.
Use 3 as the next digit of our solution. 
Result so far: 8624.313
Subtract 153 from 190 to get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Let's proceed to step 10:
The number 51 fits into 370 7 times, leaving a remainder of 13.
Put 7 as the next digit of the answer. 
Result so far: 8624.3137
Deduct 357 from 370 and we're left with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

On to step 11:
51 goes into 130 2 times with a remainder of 28.
Use 2 as the next digit of our solution. 
Result so far: 8624.31372
If we subtract 102 from 130, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 12:
51 goes into 280 5 times with a remainder of 25.
Put 5 as the next digit of the answer. 
Result so far: 8624.313725
Subtract 255 from 280 to get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

On to step 13:
51 goes into 250 4 times with a remainder of 46.
Write down 4 as next digit of the result. 
Result so far: 8624.3137254
Subtract 204 from 250 to get 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Moving on to step 14:
If we divide 460 by 51, we get 9 and a remainder of 1.
Use 9 as the next digit of our solution. 
Result so far: 8624.31372549
If we subtract 459 from 460, we get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

In conclusion, the division gives 8624.31372549 with a balance of 1e-09.