We look at the division of 865260 by 51 
We want to divide 865260 by 51.

Going ahead to step 1:
When dividing 8 by 51, we get 0 with a remainder of 8.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 8, we end up with 8.
Bring next digit (6) of the dividend behind the 8 and repeat the process: 86 / 51

Let's proceed to step 2:
51 can be fit into 86 1 times, resulting in a remainder of 35.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 51 from 86 and we're left with 35.
Bring next digit (5) of the dividend behind the 35 and repeat the process: 355 / 51

Going ahead to step 3:
If we divide 355 by 51, we get 6 and a remainder of 49.
Record the quotient 6 as the next digit in the result. 
Result so far: 16.0
Subtracting 306 from 355 leaves us with 49.
Fetch the next digit (2) from the dividend, attach it to 49 and continue: 492 / 51

On to step 4:
The number 51 fits into 492 9 times, leaving a remainder of 33.
The number 9 becomes the next digit in our result. 
Result so far: 169.0
If we subtract 459 from 492, we get 33.
Include the next digit (6) from the dividend after 33, then repeat: 336 / 51

Moving on to step 5:
If we divide 336 by 51, we get 6 and a remainder of 30.
Use 6 as the next digit of our solution. 
Result so far: 1696.0
Subtracting 306 from 336 leaves us with 30.
Bring next digit (0) of the dividend behind the 30 and repeat the process: 300 / 51

Moving on to step 6:
300 divided by 51 is 5 with a remainder of 45.
Use 5 as the next digit of our solution. 
Result so far: 16965.0
Deduct 255 from 300 and we're left with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Moving on to step 7:
450 divided by 51 is 8 with a remainder of 42.
Put 8 as the next digit of the answer. 
Result so far: 16965.8
The remainder is 42 after subtracting 408 from 450.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Moving on to step 8:
The number 51 fits into 420 8 times, leaving a remainder of 12.
Record the quotient 8 as the next digit in the result. 
Result so far: 16965.88
If we subtract 408 from 420, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Our division results in 16965.88 with a remaining 0.012.