51194485 ÷ 427 
Our goal is to divide 51194485 by 427.

Let's proceed to step 1:
When dividing 5 by 427, we get 0 with a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Include the next digit (1) from the dividend after 5, then repeat: 51 / 427

Advancing to step 2:
427 goes into 51 0 times with a remainder of 51.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 51 after subtracting 0 from 51.
Take the next digit (1) from the dividend and append it to 51, then repeat: 511 / 427

Advancing to step 3:
511 divided by 427 is 1 with a remainder of 84.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we take 427 away from 511, we end up with 84.
Bring next digit (9) of the dividend behind the 84 and repeat the process: 849 / 427

Advancing to step 4:
427 goes into 849 1 times with a remainder of 422.
Put 1 as the next digit of the answer. 
Result so far: 11.0
If we subtract 427 from 849, we get 422.
Include the next digit (4) from the dividend after 422, then repeat: 4224 / 427

Let's proceed to step 5:
If we divide 4224 by 427, we get 9 and a remainder of 381.
The next digit of our result is 9. 
Result so far: 119.0
The remainder is 381 after subtracting 3843 from 4224.
Grab the next digit (4) from the dividend, add it to 381, then carry on: 3814 / 427

Going ahead to step 6:
If we divide 3814 by 427, we get 8 and a remainder of 398.
Write down 8 as next digit of the result. 
Result so far: 1198.0
Subtract 3416 from 3814 to get 398.
Fetch the next digit (8) from the dividend, attach it to 398 and continue: 3988 / 427

Advancing to step 7:
3988 divided by 427 is 9 with a remainder of 145.
Use 9 as the next digit of our solution. 
Result so far: 11989.0
If we take 3843 away from 3988, we end up with 145.
Fetch the next digit (5) from the dividend, attach it to 145 and continue: 1455 / 427

On to step 8:
When dividing 1455 by 427, we get 3 with a remainder of 174.
Put 3 as the next digit of the answer. 
Result so far: 119893.0
Subtract 1281 from 1455 to get 174.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1740, and continue the process.

Going ahead to step 9:
427 can be fit into 1740 4 times, resulting in a remainder of 32.
Record the quotient 4 as the next digit in the result. 
Result so far: 119893.4
Deduct 1708 from 1740 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

On to step 10:
427 goes into 320 0 times with a remainder of 320.
Write down 0 as next digit of the result. 
Result so far: 119893.4
Subtract 0 from 320 to get 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

On to step 11:
3200 divided by 427 is 7 with a remainder of 211.
The number 7 becomes the next digit in our result. 
Result so far: 119893.407
If we subtract 2989 from 3200, we get 211.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2110, and continue the process.

Let's proceed to step 12:
The number 427 fits into 2110 4 times, leaving a remainder of 402.
Record the quotient 4 as the next digit in the result. 
Result so far: 119893.4074
If we take 1708 away from 2110, we end up with 402.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4020, and continue the process.

Let's proceed to step 13:
The number 427 fits into 4020 9 times, leaving a remainder of 177.
The next digit of our result is 9. 
Result so far: 119893.40749
The remainder is 177 after subtracting 3843 from 4020.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1770, and continue the process.

Step 14:
427 can be fit into 1770 4 times, resulting in a remainder of 62.
Put 4 as the next digit of the answer. 
Result so far: 119893.407494
If we subtract 1708 from 1770, we get 62.
Since there are no more digits in the dividend, we add a zero to the remainder making it 620, and continue the process.

On to step 15:
The number 427 fits into 620 1 times, leaving a remainder of 193.
The next digit of our result is 1. 
Result so far: 119893.4074941
The remainder is 193 after subtracting 427 from 620.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1930, and continue the process.

Let's proceed to step 16:
1930 divided by 427 is 4 with a remainder of 222.
Put 4 as the next digit of the answer. 
Result so far: 119893.40749414
The remainder is 222 after subtracting 1708 from 1930.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2220, and continue the process.

In conclusion, the division gives 119893.40749414 with a balance of 2.22e-07.