We look at the division of 312661 by 51 
Let's see how many times 51 fits into 312661.

On to step 1:
The number 51 fits into 3 0 times, leaving a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 51

Moving on to step 2:
51 goes into 31 0 times with a remainder of 31.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 31 after subtracting 0 from 31.
Fetch the next digit (2) from the dividend, attach it to 31 and continue: 312 / 51

Let's proceed to step 3:
312 divided by 51 is 6 with a remainder of 6.
Record the quotient 6 as the next digit in the result. 
Result so far: 6.0
If we take 306 away from 312, we end up with 6.
Include the next digit (6) from the dividend after 6, then repeat: 66 / 51

On to step 4:
66 divided by 51 is 1 with a remainder of 15.
Write down 1 as next digit of the result. 
Result so far: 61.0
The remainder is 15 after subtracting 51 from 66.
Take the next digit (6) from the dividend and append it to 15, then repeat: 156 / 51

On to step 5:
156 divided by 51 is 3 with a remainder of 3.
Use 3 as the next digit of our solution. 
Result so far: 613.0
Deduct 153 from 156 and we're left with 3.
Take the next digit (1) from the dividend and append it to 3, then repeat: 31 / 51

Step 6:
If we divide 31 by 51, we get 0 and a remainder of 31.
The next digit of our result is 0. 
Result so far: 6130.0
Subtract 0 from 31 to get 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

On to step 7:
51 goes into 310 6 times with a remainder of 4.
Write down 6 as next digit of the result. 
Result so far: 6130.6
If we subtract 306 from 310, we get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 8:
If we divide 40 by 51, we get 0 and a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 6130.6
Subtract 0 from 40 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 9:
When dividing 400 by 51, we get 7 with a remainder of 43.
Put 7 as the next digit of the answer. 
Result so far: 6130.607
If we take 357 away from 400, we end up with 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Advancing to step 10:
430 divided by 51 is 8 with a remainder of 22.
Write down 8 as next digit of the result. 
Result so far: 6130.6078
If we subtract 408 from 430, we get 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 11:
When dividing 220 by 51, we get 4 with a remainder of 16.
The number 4 becomes the next digit in our result. 
Result so far: 6130.60784
Subtract 204 from 220 to get 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 12:
51 goes into 160 3 times with a remainder of 7.
The next digit of our result is 3. 
Result so far: 6130.607843
The remainder is 7 after subtracting 153 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Let's proceed to step 13:
When dividing 70 by 51, we get 1 with a remainder of 19.
The next digit of our result is 1. 
Result so far: 6130.6078431
If we subtract 51 from 70, we 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.

On to step 14:
51 goes into 190 3 times with a remainder of 37.
The next digit of our result is 3. 
Result so far: 6130.60784313
Deduct 153 from 190 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.

In conclusion, the division gives 6130.60784313 with a balance of 3.7e-08.