We're dividing 161499 by 51 
Our goal is to divide 161499 by 51.

On to step 1:
The number 51 fits into 1 0 times, leaving a remainder of 1.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Take the next digit (6) from the dividend and append it to 1, then repeat: 16 / 51

On to step 2:
If we divide 16 by 51, we get 0 and a remainder of 16.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 16 leaves us with 16.
Include the next digit (1) from the dividend after 16, then repeat: 161 / 51

Going ahead to step 3:
51 goes into 161 3 times with a remainder of 8.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtracting 153 from 161 leaves us with 8.
Grab the next digit (4) from the dividend, add it to 8, then carry on: 84 / 51

Going ahead to step 4:
If we divide 84 by 51, we get 1 and a remainder of 33.
Write down 1 as next digit of the result. 
Result so far: 31.0
Subtract 51 from 84 to get 33.
Take the next digit (9) from the dividend and append it to 33, then repeat: 339 / 51

On to step 5:
When dividing 339 by 51, we get 6 with a remainder of 33.
Use 6 as the next digit of our solution. 
Result so far: 316.0
The remainder is 33 after subtracting 306 from 339.
Bring next digit (9) of the dividend behind the 33 and repeat the process: 339 / 51

On to step 6:
339 divided by 51 is 6 with a remainder of 33.
Put 6 as the next digit of the answer. 
Result so far: 3166.0
If we take 306 away from 339, we end up with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Moving on to step 7:
The number 51 fits into 330 6 times, leaving a remainder of 24.
The number 6 becomes the next digit in our result. 
Result so far: 3166.6
The remainder is 24 after subtracting 306 from 330.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 8:
If we divide 240 by 51, we get 4 and a remainder of 36.
The number 4 becomes the next digit in our result. 
Result so far: 3166.64
Deduct 204 from 240 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Going ahead to step 9:
51 can be fit into 360 7 times, resulting in a remainder of 3.
Use 7 as the next digit of our solution. 
Result so far: 3166.647
The remainder is 3 after subtracting 357 from 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Step 10:
The number 51 fits into 30 0 times, leaving a remainder of 30.
The number 0 becomes the next digit in our result. 
Result so far: 3166.647
Subtracting 0 from 30 leaves us with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 11:
300 divided by 51 is 5 with a remainder of 45.
Use 5 as the next digit of our solution. 
Result so far: 3166.64705
The remainder is 45 after subtracting 255 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Going ahead to step 12:
51 can be fit into 450 8 times, resulting in a remainder of 42.
The number 8 becomes the next digit in our result. 
Result so far: 3166.647058
The remainder is 42 after subtracting 408 from 450.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Step 13:
51 can be fit into 420 8 times, resulting in a remainder of 12.
Write down 8 as next digit of the result. 
Result so far: 3166.6470588
Deduct 408 from 420 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

In conclusion, the division gives 3166.6470588 with a balance of 1.2e-07.