We're dividing 51161423 by 940 
We want to divide 51161423 by 940.

Let's proceed to step 1:
940 goes into 5 0 times with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Append the next digit (1) from the dividend to 5 and continue with: 51 / 940

On to step 2:
When dividing 51 by 940, we get 0 with a remainder of 51.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 51, we get 51.
Append the next digit (1) from the dividend to 51 and continue with: 511 / 940

Advancing to step 3:
940 goes into 511 0 times with a remainder of 511.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 511 and we're left with 511.
Include the next digit (6) from the dividend after 511, then repeat: 5116 / 940

Step 4:
5116 divided by 940 is 5 with a remainder of 416.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
If we subtract 4700 from 5116, we get 416.
Take the next digit (1) from the dividend and append it to 416, then repeat: 4161 / 940

Going ahead to step 5:
When dividing 4161 by 940, we get 4 with a remainder of 401.
The number 4 becomes the next digit in our result. 
Result so far: 54.0
The remainder is 401 after subtracting 3760 from 4161.
Include the next digit (4) from the dividend after 401, then repeat: 4014 / 940

Let's proceed to step 6:
When dividing 4014 by 940, we get 4 with a remainder of 254.
Put 4 as the next digit of the answer. 
Result so far: 544.0
The remainder is 254 after subtracting 3760 from 4014.
Append the next digit (2) from the dividend to 254 and continue with: 2542 / 940

Advancing to step 7:
940 can be fit into 2542 2 times, resulting in a remainder of 662.
Record the quotient 2 as the next digit in the result. 
Result so far: 5442.0
Deduct 1880 from 2542 and we're left with 662.
Append the next digit (3) from the dividend to 662 and continue with: 6623 / 940

Step 8:
940 can be fit into 6623 7 times, resulting in a remainder of 43.
Put 7 as the next digit of the answer. 
Result so far: 54427.0
If we take 6580 away from 6623, 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.

Going ahead to step 9:
940 can be fit into 430 0 times, resulting in a remainder of 430.
Record the quotient 0 as the next digit in the result. 
Result so far: 54427.0
If we subtract 0 from 430, we get 430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4300, and continue the process.

Moving on to step 10:
940 can be fit into 4300 4 times, resulting in a remainder of 540.
The next digit of our result is 4. 
Result so far: 54427.04
If we subtract 3760 from 4300, we get 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5400, and continue the process.

On to step 11:
5400 divided by 940 is 5 with a remainder of 700.
Put 5 as the next digit of the answer. 
Result so far: 54427.045
If we subtract 4700 from 5400, we get 700.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7000, and continue the process.

Step 12:
When dividing 7000 by 940, we get 7 with a remainder of 420.
Use 7 as the next digit of our solution. 
Result so far: 54427.0457
Deduct 6580 from 7000 and we're left with 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

On to step 13:
If we divide 4200 by 940, we get 4 and a remainder of 440.
Put 4 as the next digit of the answer. 
Result so far: 54427.04574
If we subtract 3760 from 4200, we get 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

Moving on to step 14:
The number 940 fits into 4400 4 times, leaving a remainder of 640.
Record the quotient 4 as the next digit in the result. 
Result so far: 54427.045744
Deduct 3760 from 4400 and we're left with 640.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6400, and continue the process.

The quotient of the division is 54427.045744, and the remainder is 6.4e-05.