We're dividing 51057982 by 348 
Let's see how many times 348 fits into 51057982.

Step 1:
348 goes into 5 0 times with a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Take the next digit (1) from the dividend and append it to 5, then repeat: 51 / 348

On to step 2:
When dividing 51 by 348, we get 0 with a remainder of 51.
The next digit of our result is 0. 
Result so far: 0.0
If we take 0 away from 51, we end up with 51.
Fetch the next digit (0) from the dividend, attach it to 51 and continue: 510 / 348

Going ahead to step 3:
When dividing 510 by 348, we get 1 with a remainder of 162.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 348 from 510 leaves us with 162.
Grab the next digit (5) from the dividend, add it to 162, then carry on: 1625 / 348

Going ahead to step 4:
When dividing 1625 by 348, we get 4 with a remainder of 233.
The number 4 becomes the next digit in our result. 
Result so far: 14.0
Subtracting 1392 from 1625 leaves us with 233.
Fetch the next digit (7) from the dividend, attach it to 233 and continue: 2337 / 348

Step 5:
The number 348 fits into 2337 6 times, leaving a remainder of 249.
The number 6 becomes the next digit in our result. 
Result so far: 146.0
If we take 2088 away from 2337, we end up with 249.
Bring next digit (9) of the dividend behind the 249 and repeat the process: 2499 / 348

Let's proceed to step 6:
The number 348 fits into 2499 7 times, leaving a remainder of 63.
Put 7 as the next digit of the answer. 
Result so far: 1467.0
Deduct 2436 from 2499 and we're left with 63.
Bring next digit (8) of the dividend behind the 63 and repeat the process: 638 / 348

Step 7:
348 goes into 638 1 times with a remainder of 290.
Put 1 as the next digit of the answer. 
Result so far: 14671.0
The remainder is 290 after subtracting 348 from 638.
Take the next digit (2) from the dividend and append it to 290, then repeat: 2902 / 348

Going ahead to step 8:
When dividing 2902 by 348, we get 8 with a remainder of 118.
Put 8 as the next digit of the answer. 
Result so far: 146718.0
The remainder is 118 after subtracting 2784 from 2902.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1180, and continue the process.

Step 9:
1180 divided by 348 is 3 with a remainder of 136.
Write down 3 as next digit of the result. 
Result so far: 146718.3
If we subtract 1044 from 1180, we get 136.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1360, and continue the process.

Advancing to step 10:
When dividing 1360 by 348, we get 3 with a remainder of 316.
The number 3 becomes the next digit in our result. 
Result so far: 146718.33
If we take 1044 away from 1360, we end up with 316.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3160, and continue the process.

In conclusion, the division gives 146718.33 with a balance of 0.316.