We're dividing 51071372 by 704 
We want to figure out the number of times 51071372 can be divided by 704.

Step 1:
5 divided by 704 is 0 with a remainder of 5.
Write down 0 as next digit of the result. 
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 / 704

Advancing to step 2:
When dividing 51 by 704, we get 0 with a remainder of 51.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 51 and we're left with 51.
Include the next digit (0) from the dividend after 51, then repeat: 510 / 704

Step 3:
The number 704 fits into 510 0 times, leaving a remainder of 510.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 510 and we're left with 510.
Grab the next digit (7) from the dividend, add it to 510, then carry on: 5107 / 704

Advancing to step 4:
When dividing 5107 by 704, we get 7 with a remainder of 179.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
Subtracting 4928 from 5107 leaves us with 179.
Grab the next digit (1) from the dividend, add it to 179, then carry on: 1791 / 704

Moving on to step 5:
If we divide 1791 by 704, we get 2 and a remainder of 383.
The number 2 becomes the next digit in our result. 
Result so far: 72.0
Subtract 1408 from 1791 to get 383.
Append the next digit (3) from the dividend to 383 and continue with: 3833 / 704

Step 6:
When dividing 3833 by 704, we get 5 with a remainder of 313.
Write down 5 as next digit of the result. 
Result so far: 725.0
Subtracting 3520 from 3833 leaves us with 313.
Include the next digit (7) from the dividend after 313, then repeat: 3137 / 704

Advancing to step 7:
3137 divided by 704 is 4 with a remainder of 321.
Use 4 as the next digit of our solution. 
Result so far: 7254.0
Subtract 2816 from 3137 to get 321.
Include the next digit (2) from the dividend after 321, then repeat: 3212 / 704

Let's proceed to step 8:
When dividing 3212 by 704, we get 4 with a remainder of 396.
The number 4 becomes the next digit in our result. 
Result so far: 72544.0
Deduct 2816 from 3212 and we're left with 396.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3960, and continue the process.

Let's proceed to step 9:
704 goes into 3960 5 times with a remainder of 440.
Put 5 as the next digit of the answer. 
Result so far: 72544.5
The remainder is 440 after subtracting 3520 from 3960.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

Step 10:
The number 704 fits into 4400 6 times, leaving a remainder of 176.
Write down 6 as next digit of the result. 
Result so far: 72544.56
If we subtract 4224 from 4400, we get 176.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1760, and continue the process.

Step 11:
The number 704 fits into 1760 2 times, leaving a remainder of 352.
The next digit of our result is 2. 
Result so far: 72544.562
Subtracting 1408 from 1760 leaves us with 352.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3520, and continue the process.

On to step 12:
The number 704 fits into 3520 5 times, leaving a remainder of 0.
Put 5 as the next digit of the answer. 
Result so far: 72544.5625
Deduct 3520 from 3520 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 13:
704 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 72544.5625
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 14:
When dividing 0 by 704, we get 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 72544.5625
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final result is 72544.5625 with a remainder of 0.0.