We look at the division of 40097296 by 51 
Let's see how many times 51 fits into 40097296.

Step 1:
If we divide 4 by 51, we get 0 and a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 51

Moving on to step 2:
51 goes into 40 0 times with a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 40 after subtracting 0 from 40.
Take the next digit (0) from the dividend and append it to 40, then repeat: 400 / 51

Moving on to step 3:
51 goes into 400 7 times with a remainder of 43.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Subtracting 357 from 400 leaves us with 43.
Bring next digit (9) of the dividend behind the 43 and repeat the process: 439 / 51

On to step 4:
51 goes into 439 8 times with a remainder of 31.
The number 8 becomes the next digit in our result. 
Result so far: 78.0
If we take 408 away from 439, we end up with 31.
Grab the next digit (7) from the dividend, add it to 31, then carry on: 317 / 51

Step 5:
51 goes into 317 6 times with a remainder of 11.
Record the quotient 6 as the next digit in the result. 
Result so far: 786.0
Subtracting 306 from 317 leaves us with 11.
Grab the next digit (2) from the dividend, add it to 11, then carry on: 112 / 51

Advancing to step 6:
If we divide 112 by 51, we get 2 and a remainder of 10.
Put 2 as the next digit of the answer. 
Result so far: 7862.0
Subtracting 102 from 112 leaves us with 10.
Include the next digit (9) from the dividend after 10, then repeat: 109 / 51

Let's proceed to step 7:
If we divide 109 by 51, we get 2 and a remainder of 7.
The number 2 becomes the next digit in our result. 
Result so far: 78622.0
Subtract 102 from 109 to get 7.
Fetch the next digit (6) from the dividend, attach it to 7 and continue: 76 / 51

Advancing to step 8:
76 divided by 51 is 1 with a remainder of 25.
Put 1 as the next digit of the answer. 
Result so far: 786221.0
If we subtract 51 from 76, we get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Moving on to step 9:
51 goes into 250 4 times with a remainder of 46.
Use 4 as the next digit of our solution. 
Result so far: 786221.4
Subtract 204 from 250 to get 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Going ahead to step 10:
When dividing 460 by 51, we get 9 with a remainder of 1.
The next digit of our result is 9. 
Result so far: 786221.49
Subtracting 459 from 460 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Advancing to step 11:
10 divided by 51 is 0 with a remainder of 10.
The next digit of our result is 0. 
Result so far: 786221.49
Deduct 0 from 10 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 12:
If we divide 100 by 51, we get 1 and a remainder of 49.
Use 1 as the next digit of our solution. 
Result so far: 786221.4901
The remainder is 49 after subtracting 51 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

Going ahead to step 13:
When dividing 490 by 51, we get 9 with a remainder of 31.
Use 9 as the next digit of our solution. 
Result so far: 786221.49019
Deduct 459 from 490 and we're left with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Step 14:
51 goes into 310 6 times with a remainder of 4.
The number 6 becomes the next digit in our result. 
Result so far: 786221.490196
Deduct 306 from 310 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 15:
51 goes into 40 0 times with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 786221.490196
Deduct 0 from 40 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 16:
51 goes into 400 7 times with a remainder of 43.
The next digit of our result is 7. 
Result so far: 786221.49019607
If we subtract 357 from 400, we get 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Our division results in 786221.49019607 with a remaining 4.3e-08.