51723813 ÷ 148 
Let's see how many times 148 fits into 51723813.

Moving on to step 1:
When dividing 5 by 148, we get 0 with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Bring next digit (1) of the dividend behind the 5 and repeat the process: 51 / 148

Going ahead to step 2:
51 divided by 148 is 0 with a remainder of 51.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 51 leaves us with 51.
Grab the next digit (7) from the dividend, add it to 51, then carry on: 517 / 148

Let's proceed to step 3:
148 can be fit into 517 3 times, resulting in a remainder of 73.
Write down 3 as next digit of the result. 
Result so far: 3.0
Subtract 444 from 517 to get 73.
Take the next digit (2) from the dividend and append it to 73, then repeat: 732 / 148

Going ahead to step 4:
732 divided by 148 is 4 with a remainder of 140.
Write down 4 as next digit of the result. 
Result so far: 34.0
If we take 592 away from 732, we end up with 140.
Take the next digit (3) from the dividend and append it to 140, then repeat: 1403 / 148

Moving on to step 5:
The number 148 fits into 1403 9 times, leaving a remainder of 71.
The next digit of our result is 9. 
Result so far: 349.0
The remainder is 71 after subtracting 1332 from 1403.
Fetch the next digit (8) from the dividend, attach it to 71 and continue: 718 / 148

On to step 6:
718 divided by 148 is 4 with a remainder of 126.
Record the quotient 4 as the next digit in the result. 
Result so far: 3494.0
The remainder is 126 after subtracting 592 from 718.
Include the next digit (1) from the dividend after 126, then repeat: 1261 / 148

On to step 7:
148 goes into 1261 8 times with a remainder of 77.
Put 8 as the next digit of the answer. 
Result so far: 34948.0
The remainder is 77 after subtracting 1184 from 1261.
Take the next digit (3) from the dividend and append it to 77, then repeat: 773 / 148

Let's proceed to step 8:
If we divide 773 by 148, we get 5 and a remainder of 33.
Write down 5 as next digit of the result. 
Result so far: 349485.0
If we take 740 away from 773, we end up with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Advancing to step 9:
When dividing 330 by 148, we get 2 with a remainder of 34.
Use 2 as the next digit of our solution. 
Result so far: 349485.2
If we take 296 away from 330, we end up with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

On to step 10:
148 goes into 340 2 times with a remainder of 44.
Put 2 as the next digit of the answer. 
Result so far: 349485.22
If we subtract 296 from 340, we get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

The final result is 349485.22 with a remainder of 0.044.