51706043 divided by 946 
We want to figure out the number of times 51706043 can be divided by 946.

Step 1:
946 goes into 5 0 times with a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Include the next digit (1) from the dividend after 5, then repeat: 51 / 946

Step 2:
When dividing 51 by 946, we get 0 with a remainder of 51.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 51, we get 51.
Grab the next digit (7) from the dividend, add it to 51, then carry on: 517 / 946

Let's proceed to step 3:
If we divide 517 by 946, we get 0 and a remainder of 517.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 517 to get 517.
Take the next digit (0) from the dividend and append it to 517, then repeat: 5170 / 946

Going ahead to step 4:
When dividing 5170 by 946, we get 5 with a remainder of 440.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
Subtracting 4730 from 5170 leaves us with 440.
Append the next digit (6) from the dividend to 440 and continue with: 4406 / 946

Advancing to step 5:
When dividing 4406 by 946, we get 4 with a remainder of 622.
Put 4 as the next digit of the answer. 
Result so far: 54.0
If we take 3784 away from 4406, we end up with 622.
Append the next digit (0) from the dividend to 622 and continue with: 6220 / 946

Going ahead to step 6:
If we divide 6220 by 946, we get 6 and a remainder of 544.
Use 6 as the next digit of our solution. 
Result so far: 546.0
Subtracting 5676 from 6220 leaves us with 544.
Fetch the next digit (4) from the dividend, attach it to 544 and continue: 5444 / 946

Let's proceed to step 7:
946 can be fit into 5444 5 times, resulting in a remainder of 714.
The number 5 becomes the next digit in our result. 
Result so far: 5465.0
Subtract 4730 from 5444 to get 714.
Bring next digit (3) of the dividend behind the 714 and repeat the process: 7143 / 946

Moving on to step 8:
If we divide 7143 by 946, we get 7 and a remainder of 521.
Put 7 as the next digit of the answer. 
Result so far: 54657.0
If we subtract 6622 from 7143, we get 521.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5210, and continue the process.

Step 9:
946 goes into 5210 5 times with a remainder of 480.
Put 5 as the next digit of the answer. 
Result so far: 54657.5
Subtracting 4730 from 5210 leaves us with 480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4800, and continue the process.

On to step 10:
946 goes into 4800 5 times with a remainder of 70.
Use 5 as the next digit of our solution. 
Result so far: 54657.55
If we subtract 4730 from 4800, we get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

In conclusion, the division gives 54657.55 with a balance of 0.07.