We look at the division of 51326649 by 61 
We're looking to find how many times 61 goes into 51326649.

Step 1:
61 can be fit into 5 0 times, resulting in a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Grab the next digit (1) from the dividend, add it to 5, then carry on: 51 / 61

Advancing to step 2:
If we divide 51 by 61, we get 0 and a remainder of 51.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 51, we get 51.
Append the next digit (3) from the dividend to 51 and continue with: 513 / 61

Going ahead to step 3:
61 can be fit into 513 8 times, resulting in a remainder of 25.
Write down 8 as next digit of the result. 
Result so far: 8.0
If we take 488 away from 513, we end up with 25.
Bring next digit (2) of the dividend behind the 25 and repeat the process: 252 / 61

Going ahead to step 4:
61 goes into 252 4 times with a remainder of 8.
The number 4 becomes the next digit in our result. 
Result so far: 84.0
Subtract 244 from 252 to get 8.
Include the next digit (6) from the dividend after 8, then repeat: 86 / 61

On to step 5:
The number 61 fits into 86 1 times, leaving a remainder of 25.
Put 1 as the next digit of the answer. 
Result so far: 841.0
Subtracting 61 from 86 leaves us with 25.
Append the next digit (6) from the dividend to 25 and continue with: 256 / 61

Step 6:
The number 61 fits into 256 4 times, leaving a remainder of 12.
Use 4 as the next digit of our solution. 
Result so far: 8414.0
If we subtract 244 from 256, we get 12.
Grab the next digit (4) from the dividend, add it to 12, then carry on: 124 / 61

Let's proceed to step 7:
When dividing 124 by 61, we get 2 with a remainder of 2.
The next digit of our result is 2. 
Result so far: 84142.0
The remainder is 2 after subtracting 122 from 124.
Include the next digit (9) from the dividend after 2, then repeat: 29 / 61

Moving on to step 8:
The number 61 fits into 29 0 times, leaving a remainder of 29.
Record the quotient 0 as the next digit in the result. 
Result so far: 841420.0
If we take 0 away from 29, we end up with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

On to step 9:
The number 61 fits into 290 4 times, leaving a remainder of 46.
The next digit of our result is 4. 
Result so far: 841420.4
Subtracting 244 from 290 leaves us with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Step 10:
61 can be fit into 460 7 times, resulting in a remainder of 33.
The number 7 becomes the next digit in our result. 
Result so far: 841420.47
If we subtract 427 from 460, we get 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Advancing to step 11:
61 can be fit into 330 5 times, resulting in a remainder of 25.
Write down 5 as next digit of the result. 
Result so far: 841420.475
Deduct 305 from 330 and we're left with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Let's proceed to step 12:
If we divide 250 by 61, we get 4 and a remainder of 6.
The number 4 becomes the next digit in our result. 
Result so far: 841420.4754
The remainder is 6 after subtracting 244 from 250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Step 13:
When dividing 60 by 61, we get 0 with a remainder of 60.
Write down 0 as next digit of the result. 
Result so far: 841420.4754
Deduct 0 from 60 and we're left with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Going ahead to step 14:
When dividing 600 by 61, we get 9 with a remainder of 51.
The number 9 becomes the next digit in our result. 
Result so far: 841420.475409
Subtracting 549 from 600 leaves us with 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Step 15:
61 can be fit into 510 8 times, resulting in a remainder of 22.
The next digit of our result is 8. 
Result so far: 841420.4754098
The remainder is 22 after subtracting 488 from 510.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

On to step 16:
220 divided by 61 is 3 with a remainder of 37.
Record the quotient 3 as the next digit in the result. 
Result so far: 841420.47540983
Deduct 183 from 220 and we're left 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.

The final outcome is 841420.47540983, with a leftover of 3.7e-08.