We look at the division of 973261 by 51 
Let's see how many times 51 fits into 973261.

Going ahead to step 1:
If we divide 9 by 51, we get 0 and a remainder of 9.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Grab the next digit (7) from the dividend, add it to 9, then carry on: 97 / 51

Going ahead to step 2:
97 divided by 51 is 1 with a remainder of 46.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 51 from 97 and we're left with 46.
Fetch the next digit (3) from the dividend, attach it to 46 and continue: 463 / 51

Going ahead to step 3:
When dividing 463 by 51, we get 9 with a remainder of 4.
Put 9 as the next digit of the answer. 
Result so far: 19.0
Subtracting 459 from 463 leaves us with 4.
Include the next digit (2) from the dividend after 4, then repeat: 42 / 51

Going ahead to step 4:
51 goes into 42 0 times with a remainder of 42.
Use 0 as the next digit of our solution. 
Result so far: 190.0
Subtracting 0 from 42 leaves us with 42.
Grab the next digit (6) from the dividend, add it to 42, then carry on: 426 / 51

Let's proceed to step 5:
51 can be fit into 426 8 times, resulting in a remainder of 18.
Put 8 as the next digit of the answer. 
Result so far: 1908.0
If we subtract 408 from 426, we get 18.
Fetch the next digit (1) from the dividend, attach it to 18 and continue: 181 / 51

Advancing to step 6:
When dividing 181 by 51, we get 3 with a remainder of 28.
Record the quotient 3 as the next digit in the result. 
Result so far: 19083.0
Subtract 153 from 181 to get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Moving on to step 7:
280 divided by 51 is 5 with a remainder of 25.
Record the quotient 5 as the next digit in the result. 
Result so far: 19083.5
If we subtract 255 from 280, 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.

Going ahead to step 8:
The number 51 fits into 250 4 times, leaving a remainder of 46.
The number 4 becomes the next digit in our result. 
Result so far: 19083.54
Subtracting 204 from 250 leaves us with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Step 9:
When dividing 460 by 51, we get 9 with a remainder of 1.
Write down 9 as next digit of the result. 
Result so far: 19083.549
If we subtract 459 from 460, we get 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 10:
When dividing 10 by 51, we get 0 with a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 19083.549
Subtract 0 from 10 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 11:
100 divided by 51 is 1 with a remainder of 49.
The number 1 becomes the next digit in our result. 
Result so far: 19083.54901
If we subtract 51 from 100, we get 49.
Since there are no more digits in the dividend, we add a zero to the remainder making it 490, and continue the process.

On to step 12:
51 can be fit into 490 9 times, resulting in a remainder of 31.
Use 9 as the next digit of our solution. 
Result so far: 19083.549019
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.

Let's proceed to step 13:
The number 51 fits into 310 6 times, leaving a remainder of 4.
The number 6 becomes the next digit in our result. 
Result so far: 19083.5490196
If we take 306 away from 310, we end up 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 14:
40 divided by 51 is 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 19083.5490196
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.

Our division results in 19083.5490196 with a remaining 4e-08.