51620097 ÷ 407 
We want to figure out the number of times 51620097 can be divided by 407.

Going ahead to step 1:
407 goes into 5 0 times with a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Take the next digit (1) from the dividend and append it to 5, then repeat: 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
If we subtract 0 from 51, we get 51.
Include the next digit (6) from the dividend after 51, then repeat: 516 / 407

Advancing to step 3:
407 can be fit into 516 1 times, resulting in a remainder of 109.
Write down 1 as next digit of the result. 
Result so far: 1.0
Subtract 407 from 516 to get 109.
Bring next digit (2) of the dividend behind the 109 and repeat the process: 1092 / 407

Moving on to step 4:
407 can be fit into 1092 2 times, resulting in a remainder of 278.
Write down 2 as next digit of the result. 
Result so far: 12.0
Subtract 814 from 1092 to get 278.
Take the next digit (0) from the dividend and append it to 278, then repeat: 2780 / 407

On to step 5:
The number 407 fits into 2780 6 times, leaving a remainder of 338.
The next digit of our result is 6. 
Result so far: 126.0
If we take 2442 away from 2780, we end up with 338.
Take the next digit (0) from the dividend and append it to 338, then repeat: 3380 / 407

On to step 6:
If we divide 3380 by 407, we get 8 and a remainder of 124.
Record the quotient 8 as the next digit in the result. 
Result so far: 1268.0
Subtracting 3256 from 3380 leaves us with 124.
Append the next digit (9) from the dividend to 124 and continue with: 1249 / 407

On to step 7:
If we divide 1249 by 407, we get 3 and a remainder of 28.
Record the quotient 3 as the next digit in the result. 
Result so far: 12683.0
If we take 1221 away from 1249, we end up with 28.
Take the next digit (7) from the dividend and append it to 28, then repeat: 287 / 407

Let's proceed to step 8:
If we divide 287 by 407, we get 0 and a remainder of 287.
Record the quotient 0 as the next digit in the result. 
Result so far: 126830.0
Deduct 0 from 287 and we're left with 287.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2870, and continue the process.

On to step 9:
2870 divided by 407 is 7 with a remainder of 21.
The number 7 becomes the next digit in our result. 
Result so far: 126830.7
Subtracting 2849 from 2870 leaves us with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Advancing to step 10:
210 divided by 407 is 0 with a remainder of 210.
Use 0 as the next digit of our solution. 
Result so far: 126830.7
Deduct 0 from 210 and we're left with 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

On to step 11:
2100 divided by 407 is 5 with a remainder of 65.
The number 5 becomes the next digit in our result. 
Result so far: 126830.705
Subtracting 2035 from 2100 leaves us with 65.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Advancing to step 12:
407 can be fit into 650 1 times, resulting in a remainder of 243.
Record the quotient 1 as the next digit in the result. 
Result so far: 126830.7051
The remainder is 243 after subtracting 407 from 650.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2430, and continue the process.

Step 13:
407 goes into 2430 5 times with a remainder of 395.
Put 5 as the next digit of the answer. 
Result so far: 126830.70515
If we subtract 2035 from 2430, we get 395.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3950, and continue the process.

Let's proceed to step 14:
If we divide 3950 by 407, we get 9 and a remainder of 287.
Use 9 as the next digit of our solution. 
Result so far: 126830.705159
Subtracting 3663 from 3950 leaves us with 287.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2870, and continue the process.

On to step 15:
If we divide 2870 by 407, we get 7 and a remainder of 21.
Record the quotient 7 as the next digit in the result. 
Result so far: 126830.7051597
Deduct 2849 from 2870 and we're left with 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Advancing to step 16:
The number 407 fits into 210 0 times, leaving a remainder of 210.
The next digit of our result is 0. 
Result so far: 126830.7051597
If we subtract 0 from 210, we get 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

The final outcome is 126830.7051597, with a leftover of 2.1e-07.