We look at the division of 51732918 by 417 
Let's see how many times 417 fits into 51732918.

Step 1:
The number 417 fits into 5 0 times, leaving a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Fetch the next digit (1) from the dividend, attach it to 5 and continue: 51 / 417

Moving on to step 2:
417 goes into 51 0 times with a remainder of 51.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 51 leaves us with 51.
Append the next digit (7) from the dividend to 51 and continue with: 517 / 417

On to step 3:
When dividing 517 by 417, we get 1 with a remainder of 100.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 417 from 517 to get 100.
Append the next digit (3) from the dividend to 100 and continue with: 1003 / 417

Advancing to step 4:
417 can be fit into 1003 2 times, resulting in a remainder of 169.
The next digit of our result is 2. 
Result so far: 12.0
If we subtract 834 from 1003, we get 169.
Take the next digit (2) from the dividend and append it to 169, then repeat: 1692 / 417

Step 5:
417 goes into 1692 4 times with a remainder of 24.
The number 4 becomes the next digit in our result. 
Result so far: 124.0
Deduct 1668 from 1692 and we're left with 24.
Bring next digit (9) of the dividend behind the 24 and repeat the process: 249 / 417

Let's proceed to step 6:
The number 417 fits into 249 0 times, leaving a remainder of 249.
Record the quotient 0 as the next digit in the result. 
Result so far: 1240.0
Deduct 0 from 249 and we're left with 249.
Bring next digit (1) of the dividend behind the 249 and repeat the process: 2491 / 417

Moving on to step 7:
When dividing 2491 by 417, we get 5 with a remainder of 406.
Use 5 as the next digit of our solution. 
Result so far: 12405.0
Deduct 2085 from 2491 and we're left with 406.
Grab the next digit (8) from the dividend, add it to 406, then carry on: 4068 / 417

On to step 8:
If we divide 4068 by 417, we get 9 and a remainder of 315.
Write down 9 as next digit of the result. 
Result so far: 124059.0
If we take 3753 away from 4068, we end up with 315.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3150, and continue the process.

On to step 9:
3150 divided by 417 is 7 with a remainder of 231.
Write down 7 as next digit of the result. 
Result so far: 124059.7
Deduct 2919 from 3150 and we're left with 231.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2310, and continue the process.

On to step 10:
417 can be fit into 2310 5 times, resulting in a remainder of 225.
Use 5 as the next digit of our solution. 
Result so far: 124059.75
The remainder is 225 after subtracting 2085 from 2310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2250, and continue the process.

Let's proceed to step 11:
417 goes into 2250 5 times with a remainder of 165.
Use 5 as the next digit of our solution. 
Result so far: 124059.755
If we subtract 2085 from 2250, we get 165.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1650, and continue the process.

After the division, we end up with 124059.755 and a remainder of 0.0165.