51060927 ÷ 263 
Our goal is to divide 51060927 by 263.

Step 1:
263 can be fit into 5 0 times, resulting in a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Fetch the next digit (1) from the dividend, attach it to 5 and continue: 51 / 263

Advancing to step 2:
When dividing 51 by 263, we get 0 with a remainder of 51.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 51, we get 51.
Take the next digit (0) from the dividend and append it to 51, then repeat: 510 / 263

Let's proceed to step 3:
263 can be fit into 510 1 times, resulting in a remainder of 247.
The next digit of our result is 1. 
Result so far: 1.0
Subtracting 263 from 510 leaves us with 247.
Include the next digit (6) from the dividend after 247, then repeat: 2476 / 263

Step 4:
The number 263 fits into 2476 9 times, leaving a remainder of 109.
The next digit of our result is 9. 
Result so far: 19.0
Subtracting 2367 from 2476 leaves us with 109.
Grab the next digit (0) from the dividend, add it to 109, then carry on: 1090 / 263

On to step 5:
When dividing 1090 by 263, we get 4 with a remainder of 38.
The next digit of our result is 4. 
Result so far: 194.0
If we take 1052 away from 1090, we end up with 38.
Append the next digit (9) from the dividend to 38 and continue with: 389 / 263

Moving on to step 6:
If we divide 389 by 263, we get 1 and a remainder of 126.
Put 1 as the next digit of the answer. 
Result so far: 1941.0
If we subtract 263 from 389, we get 126.
Bring next digit (2) of the dividend behind the 126 and repeat the process: 1262 / 263

Step 7:
263 can be fit into 1262 4 times, resulting in a remainder of 210.
Use 4 as the next digit of our solution. 
Result so far: 19414.0
Subtracting 1052 from 1262 leaves us with 210.
Grab the next digit (7) from the dividend, add it to 210, then carry on: 2107 / 263

Let's proceed to step 8:
The number 263 fits into 2107 8 times, leaving a remainder of 3.
Put 8 as the next digit of the answer. 
Result so far: 194148.0
Subtracting 2104 from 2107 leaves us with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 9:
263 can be fit into 30 0 times, resulting in a remainder of 30.
Put 0 as the next digit of the answer. 
Result so far: 194148.0
The remainder is 30 after subtracting 0 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 10:
300 divided by 263 is 1 with a remainder of 37.
The next digit of our result is 1. 
Result so far: 194148.01
Subtracting 263 from 300 leaves us 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.

Going ahead to step 11:
When dividing 370 by 263, we get 1 with a remainder of 107.
The next digit of our result is 1. 
Result so far: 194148.011
The remainder is 107 after subtracting 263 from 370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1070, and continue the process.

After the division, we end up with 194148.011 and a remainder of 0.0107.