We divide 51712978 by 981
We want to divide 51712978 by 981.

Advancing to step 1:
When dividing 5 by 981, we get 0 with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Fetch the next digit (1) from the dividend, attach it to 5 and continue: 51 / 981

Let's proceed to step 2:
When dividing 51 by 981, we get 0 with a remainder of 51.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 51, we get 51.
Append the next digit (7) from the dividend to 51 and continue with: 517 / 981

Going ahead to step 3:
When dividing 517 by 981, we get 0 with a remainder of 517.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 517 and we're left with 517.
Append the next digit (1) from the dividend to 517 and continue with: 5171 / 981

On to step 4:
The number 981 fits into 5171 5 times, leaving a remainder of 266.
The next digit of our result is 5. 
Result so far: 5.0
Subtracting 4905 from 5171 leaves us with 266.
Take the next digit (2) from the dividend and append it to 266, then repeat: 2662 / 981

Moving on to step 5:
981 can be fit into 2662 2 times, resulting in a remainder of 700.
Put 2 as the next digit of the answer. 
Result so far: 52.0
Subtract 1962 from 2662 to get 700.
Take the next digit (9) from the dividend and append it to 700, then repeat: 7009 / 981

Step 6:
981 goes into 7009 7 times with a remainder of 142.
Record the quotient 7 as the next digit in the result. 
Result so far: 527.0
Subtract 6867 from 7009 to get 142.
Include the next digit (7) from the dividend after 142, then repeat: 1427 / 981

Advancing to step 7:
If we divide 1427 by 981, we get 1 and a remainder of 446.
Write down 1 as next digit of the result. 
Result so far: 5271.0
If we subtract 981 from 1427, we get 446.
Grab the next digit (8) from the dividend, add it to 446, then carry on: 4468 / 981

Let's proceed to step 8:
When dividing 4468 by 981, we get 4 with a remainder of 544.
The number 4 becomes the next digit in our result. 
Result so far: 52714.0
Deduct 3924 from 4468 and we're left with 544.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5440, and continue the process.

Advancing to step 9:
981 can be fit into 5440 5 times, resulting in a remainder of 535.
Write down 5 as next digit of the result. 
Result so far: 52714.5
If we take 4905 away from 5440, we end up with 535.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5350, and continue the process.

Going ahead to step 10:
The number 981 fits into 5350 5 times, leaving a remainder of 445.
Use 5 as the next digit of our solution. 
Result so far: 52714.55
If we take 4905 away from 5350, we end up with 445.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4450, and continue the process.

In conclusion, the division gives 52714.55 with a balance of 0.445.