We look at the division of 51539934 by 407 
We're looking to find how many times 407 goes into 51539934.

Step 1:
When dividing 5 by 407, we get 0 with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Fetch the next digit (1) from the dividend, attach it to 5 and continue: 51 / 407

Advancing to step 2:
407 can be fit into 51 0 times, resulting in a remainder of 51.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 51 leaves us with 51.
Fetch the next digit (5) from the dividend, attach it to 51 and continue: 515 / 407

Step 3:
If we divide 515 by 407, we get 1 and a remainder of 108.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtracting 407 from 515 leaves us with 108.
Append the next digit (3) from the dividend to 108 and continue with: 1083 / 407

On to step 4:
407 goes into 1083 2 times with a remainder of 269.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
Deduct 814 from 1083 and we're left with 269.
Include the next digit (9) from the dividend after 269, then repeat: 2699 / 407

Moving on to step 5:
If we divide 2699 by 407, we get 6 and a remainder of 257.
The next digit of our result is 6. 
Result so far: 126.0
The remainder is 257 after subtracting 2442 from 2699.
Include the next digit (9) from the dividend after 257, then repeat: 2579 / 407

Advancing to step 6:
When dividing 2579 by 407, we get 6 with a remainder of 137.
The next digit of our result is 6. 
Result so far: 1266.0
Deduct 2442 from 2579 and we're left with 137.
Fetch the next digit (3) from the dividend, attach it to 137 and continue: 1373 / 407

Moving on to step 7:
When dividing 1373 by 407, we get 3 with a remainder of 152.
Record the quotient 3 as the next digit in the result. 
Result so far: 12663.0
Deduct 1221 from 1373 and we're left with 152.
Bring next digit (4) of the dividend behind the 152 and repeat the process: 1524 / 407

Going ahead to step 8:
407 goes into 1524 3 times with a remainder of 303.
Put 3 as the next digit of the answer. 
Result so far: 126633.0
If we subtract 1221 from 1524, we get 303.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3030, and continue the process.

Step 9:
If we divide 3030 by 407, we get 7 and a remainder of 181.
Put 7 as the next digit of the answer. 
Result so far: 126633.7
Subtract 2849 from 3030 to get 181.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1810, and continue the process.

Step 10:
When dividing 1810 by 407, we get 4 with a remainder of 182.
The number 4 becomes the next digit in our result. 
Result so far: 126633.74
Subtracting 1628 from 1810 leaves us with 182.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1820, and continue the process.

Going ahead to step 11:
The number 407 fits into 1820 4 times, leaving a remainder of 192.
Write down 4 as next digit of the result. 
Result so far: 126633.744
The remainder is 192 after subtracting 1628 from 1820.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

Our division results in 126633.744 with a remaining 0.0192.