We look at the division of 193940 by 51 
We want to figure out the number of times 193940 can be divided by 51.

Let's proceed to step 1:
The number 51 fits into 1 0 times, leaving a remainder of 1.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Include the next digit (9) from the dividend after 1, then repeat: 19 / 51

Moving on to step 2:
51 goes into 19 0 times with a remainder of 19.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 19, we get 19.
Bring next digit (3) of the dividend behind the 19 and repeat the process: 193 / 51

Step 3:
51 goes into 193 3 times with a remainder of 40.
Write down 3 as next digit of the result. 
Result so far: 3.0
The remainder is 40 after subtracting 153 from 193.
Append the next digit (9) from the dividend to 40 and continue with: 409 / 51

Advancing to step 4:
51 goes into 409 8 times with a remainder of 1.
The number 8 becomes the next digit in our result. 
Result so far: 38.0
If we take 408 away from 409, we end up with 1.
Include the next digit (4) from the dividend after 1, then repeat: 14 / 51

Moving on to step 5:
51 can be fit into 14 0 times, resulting in a remainder of 14.
Use 0 as the next digit of our solution. 
Result so far: 380.0
Subtract 0 from 14 to get 14.
Take the next digit (0) from the dividend and append it to 14, then repeat: 140 / 51

Moving on to step 6:
If we divide 140 by 51, we get 2 and a remainder of 38.
Write down 2 as next digit of the result. 
Result so far: 3802.0
If we subtract 102 from 140, we get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

On to step 7:
The number 51 fits into 380 7 times, leaving a remainder of 23.
Put 7 as the next digit of the answer. 
Result so far: 3802.7
The remainder is 23 after subtracting 357 from 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 230, and continue the process.

Let's proceed to step 8:
51 goes into 230 4 times with a remainder of 26.
Put 4 as the next digit of the answer. 
Result so far: 3802.74
If we take 204 away from 230, we end up with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

On to step 9:
The number 51 fits into 260 5 times, leaving a remainder of 5.
Write down 5 as next digit of the result. 
Result so far: 3802.745
If we subtract 255 from 260, we get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

On to step 10:
50 divided by 51 is 0 with a remainder of 50.
The number 0 becomes the next digit in our result. 
Result so far: 3802.745
The remainder is 50 after subtracting 0 from 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Going ahead to step 11:
500 divided by 51 is 9 with a remainder of 41.
Write down 9 as next digit of the result. 
Result so far: 3802.74509
If we take 459 away from 500, we end up with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Moving on to step 12:
410 divided by 51 is 8 with a remainder of 2.
The number 8 becomes the next digit in our result. 
Result so far: 3802.745098
Deduct 408 from 410 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Going ahead to step 13:
The number 51 fits into 20 0 times, leaving a remainder of 20.
Use 0 as the next digit of our solution. 
Result so far: 3802.745098
The remainder is 20 after subtracting 0 from 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 14:
When dividing 200 by 51, we get 3 with a remainder of 47.
Put 3 as the next digit of the answer. 
Result so far: 3802.74509803
The remainder is 47 after subtracting 153 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Our division results in 3802.74509803 with a remaining 4.7e-08.