We're dividing 51214716 by 440 
Let's see how many times 440 fits into 51214716.

On to step 1:
5 divided by 440 is 0 with a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Include the next digit (1) from the dividend after 5, then repeat: 51 / 440

Step 2:
51 divided by 440 is 0 with a remainder of 51.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 51, we get 51.
Include the next digit (2) from the dividend after 51, then repeat: 512 / 440

Step 3:
512 divided by 440 is 1 with a remainder of 72.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 440 from 512, we get 72.
Grab the next digit (1) from the dividend, add it to 72, then carry on: 721 / 440

Step 4:
440 goes into 721 1 times with a remainder of 281.
Write down 1 as next digit of the result. 
Result so far: 11.0
Subtract 440 from 721 to get 281.
Grab the next digit (4) from the dividend, add it to 281, then carry on: 2814 / 440

Going ahead to step 5:
When dividing 2814 by 440, we get 6 with a remainder of 174.
The number 6 becomes the next digit in our result. 
Result so far: 116.0
Deduct 2640 from 2814 and we're left with 174.
Append the next digit (7) from the dividend to 174 and continue with: 1747 / 440

Let's proceed to step 6:
440 can be fit into 1747 3 times, resulting in a remainder of 427.
Put 3 as the next digit of the answer. 
Result so far: 1163.0
Subtracting 1320 from 1747 leaves us with 427.
Include the next digit (1) from the dividend after 427, then repeat: 4271 / 440

On to step 7:
The number 440 fits into 4271 9 times, leaving a remainder of 311.
The next digit of our result is 9. 
Result so far: 11639.0
If we take 3960 away from 4271, we end up with 311.
Bring next digit (6) of the dividend behind the 311 and repeat the process: 3116 / 440

On to step 8:
440 can be fit into 3116 7 times, resulting in a remainder of 36.
Put 7 as the next digit of the answer. 
Result so far: 116397.0
Subtract 3080 from 3116 to get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Advancing to step 9:
When dividing 360 by 440, we get 0 with a remainder of 360.
The number 0 becomes the next digit in our result. 
Result so far: 116397.0
Deduct 0 from 360 and we're left with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Step 10:
440 can be fit into 3600 8 times, resulting in a remainder of 80.
Put 8 as the next digit of the answer. 
Result so far: 116397.08
Subtracting 3520 from 3600 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

On to step 11:
440 can be fit into 800 1 times, resulting in a remainder of 360.
The number 1 becomes the next digit in our result. 
Result so far: 116397.081
Subtract 440 from 800 to get 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Moving on to step 12:
440 can be fit into 3600 8 times, resulting in a remainder of 80.
The number 8 becomes the next digit in our result. 
Result so far: 116397.0818
Deduct 3520 from 3600 and we're left with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Step 13:
When dividing 800 by 440, we get 1 with a remainder of 360.
The next digit of our result is 1. 
Result so far: 116397.08181
The remainder is 360 after subtracting 440 from 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Let's proceed to step 14:
When dividing 3600 by 440, we get 8 with a remainder of 80.
Write down 8 as next digit of the result. 
Result so far: 116397.081818
If we take 3520 away from 3600, we end up with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

On to step 15:
800 divided by 440 is 1 with a remainder of 360.
The number 1 becomes the next digit in our result. 
Result so far: 116397.0818181
If we subtract 440 from 800, we get 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Let's proceed to step 16:
If we divide 3600 by 440, we get 8 and a remainder of 80.
Record the quotient 8 as the next digit in the result. 
Result so far: 116397.08181818
The remainder is 80 after subtracting 3520 from 3600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

The quotient of the division is 116397.08181818, and the remainder is 8e-08.