We're dividing 51946405 by 123 
We want to figure out the number of times 51946405 can be divided by 123.

On to step 1:
The number 123 fits into 5 0 times, leaving a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Grab the next digit (1) from the dividend, add it to 5, then carry on: 51 / 123

On to step 2:
123 goes into 51 0 times with a remainder of 51.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 51 to get 51.
Append the next digit (9) from the dividend to 51 and continue with: 519 / 123

Let's proceed to step 3:
123 can be fit into 519 4 times, resulting in a remainder of 27.
Use 4 as the next digit of our solution. 
Result so far: 4.0
If we subtract 492 from 519, we get 27.
Take the next digit (4) from the dividend and append it to 27, then repeat: 274 / 123

Step 4:
123 goes into 274 2 times with a remainder of 28.
The next digit of our result is 2. 
Result so far: 42.0
Subtracting 246 from 274 leaves us with 28.
Fetch the next digit (6) from the dividend, attach it to 28 and continue: 286 / 123

Moving on to step 5:
If we divide 286 by 123, we get 2 and a remainder of 40.
The next digit of our result is 2. 
Result so far: 422.0
Deduct 246 from 286 and we're left with 40.
Fetch the next digit (4) from the dividend, attach it to 40 and continue: 404 / 123

Step 6:
123 can be fit into 404 3 times, resulting in a remainder of 35.
Put 3 as the next digit of the answer. 
Result so far: 4223.0
If we subtract 369 from 404, we get 35.
Bring next digit (0) of the dividend behind the 35 and repeat the process: 350 / 123

Moving on to step 7:
When dividing 350 by 123, we get 2 with a remainder of 104.
Record the quotient 2 as the next digit in the result. 
Result so far: 42232.0
Deduct 246 from 350 and we're left with 104.
Fetch the next digit (5) from the dividend, attach it to 104 and continue: 1045 / 123

Let's proceed to step 8:
123 can be fit into 1045 8 times, resulting in a remainder of 61.
Record the quotient 8 as the next digit in the result. 
Result so far: 422328.0
The remainder is 61 after subtracting 984 from 1045.
Since there are no more digits in the dividend, we add a zero to the remainder making it 610, and continue the process.

Advancing to step 9:
If we divide 610 by 123, we get 4 and a remainder of 118.
Write down 4 as next digit of the result. 
Result so far: 422328.4
The remainder is 118 after subtracting 492 from 610.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1180, and continue the process.

Moving on to step 10:
123 can be fit into 1180 9 times, resulting in a remainder of 73.
The number 9 becomes the next digit in our result. 
Result so far: 422328.49
The remainder is 73 after subtracting 1107 from 1180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Advancing to step 11:
123 can be fit into 730 5 times, resulting in a remainder of 115.
Put 5 as the next digit of the answer. 
Result so far: 422328.495
If we subtract 615 from 730, we get 115.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1150, and continue the process.

Going ahead to step 12:
1150 divided by 123 is 9 with a remainder of 43.
Write down 9 as next digit of the result. 
Result so far: 422328.4959
The remainder is 43 after subtracting 1107 from 1150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Advancing to step 13:
123 can be fit into 430 3 times, resulting in a remainder of 61.
Put 3 as the next digit of the answer. 
Result so far: 422328.49593
Deduct 369 from 430 and we're left with 61.
Since there are no more digits in the dividend, we add a zero to the remainder making it 610, and continue the process.

Step 14:
When dividing 610 by 123, we get 4 with a remainder of 118.
Write down 4 as next digit of the result. 
Result so far: 422328.495934
If we take 492 away from 610, we end up with 118.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1180, and continue the process.

Advancing to step 15:
123 goes into 1180 9 times with a remainder of 73.
The number 9 becomes the next digit in our result. 
Result so far: 422328.4959349
The remainder is 73 after subtracting 1107 from 1180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 730, and continue the process.

Step 16:
When dividing 730 by 123, we get 5 with a remainder of 115.
The number 5 becomes the next digit in our result. 
Result so far: 422328.49593495
Subtracting 615 from 730 leaves us with 115.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1150, and continue the process.

After the division, we end up with 422328.49593495 and a remainder of 1.15e-07.