51976123 ÷ 542 
We want to figure out the number of times 51976123 can be divided by 542.

Moving on to step 1:
542 goes into 5 0 times with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Include the next digit (1) from the dividend after 5, then repeat: 51 / 542

On to step 2:
If we divide 51 by 542, we get 0 and a remainder of 51.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 51, we end up with 51.
Fetch the next digit (9) from the dividend, attach it to 51 and continue: 519 / 542

Going ahead to step 3:
If we divide 519 by 542, we get 0 and a remainder of 519.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 519 and we're left with 519.
Append the next digit (7) from the dividend to 519 and continue with: 5197 / 542

Going ahead to step 4:
542 can be fit into 5197 9 times, resulting in a remainder of 319.
The next digit of our result is 9. 
Result so far: 9.0
Subtracting 4878 from 5197 leaves us with 319.
Take the next digit (6) from the dividend and append it to 319, then repeat: 3196 / 542

On to step 5:
3196 divided by 542 is 5 with a remainder of 486.
Record the quotient 5 as the next digit in the result. 
Result so far: 95.0
The remainder is 486 after subtracting 2710 from 3196.
Grab the next digit (1) from the dividend, add it to 486, then carry on: 4861 / 542

Let's proceed to step 6:
4861 divided by 542 is 8 with a remainder of 525.
The number 8 becomes the next digit in our result. 
Result so far: 958.0
Deduct 4336 from 4861 and we're left with 525.
Grab the next digit (2) from the dividend, add it to 525, then carry on: 5252 / 542

Step 7:
If we divide 5252 by 542, we get 9 and a remainder of 374.
The next digit of our result is 9. 
Result so far: 9589.0
The remainder is 374 after subtracting 4878 from 5252.
Append the next digit (3) from the dividend to 374 and continue with: 3743 / 542

Advancing to step 8:
The number 542 fits into 3743 6 times, leaving a remainder of 491.
The number 6 becomes the next digit in our result. 
Result so far: 95896.0
Subtracting 3252 from 3743 leaves us with 491.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4910, and continue the process.

Advancing to step 9:
542 goes into 4910 9 times with a remainder of 32.
Write down 9 as next digit of the result. 
Result so far: 95896.9
Subtract 4878 from 4910 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 10:
542 goes into 320 0 times with a remainder of 320.
Write down 0 as next digit of the result. 
Result so far: 95896.9
The remainder is 320 after subtracting 0 from 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

Let's proceed to step 11:
542 can be fit into 3200 5 times, resulting in a remainder of 490.
Put 5 as the next digit of the answer. 
Result so far: 95896.905
Subtracting 2710 from 3200 leaves us with 490.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4900, and continue the process.

Advancing to step 12:
The number 542 fits into 4900 9 times, leaving a remainder of 22.
Use 9 as the next digit of our solution. 
Result so far: 95896.9059
If we take 4878 away from 4900, we end up with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 13:
220 divided by 542 is 0 with a remainder of 220.
Put 0 as the next digit of the answer. 
Result so far: 95896.9059
If we take 0 away from 220, we end up with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

On to step 14:
If we divide 2200 by 542, we get 4 and a remainder of 32.
The next digit of our result is 4. 
Result so far: 95896.905904
If we subtract 2168 from 2200, we get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Let's proceed to step 15:
If we divide 320 by 542, we get 0 and a remainder of 320.
Put 0 as the next digit of the answer. 
Result so far: 95896.905904
Subtracting 0 from 320 leaves us with 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

Going ahead to step 16:
3200 divided by 542 is 5 with a remainder of 490.
Put 5 as the next digit of the answer. 
Result so far: 95896.90590405
If we subtract 2710 from 3200, we get 490.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4900, and continue the process.

Our division results in 95896.90590405 with a remaining 4.9e-07.