We look at the division of 51313617 by 142 
Our goal is to divide 51313617 by 142.

Step 1:
The number 142 fits into 5 0 times, leaving a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Append the next digit (1) from the dividend to 5 and continue with: 51 / 142

Let's proceed to step 2:
The number 142 fits into 51 0 times, leaving a remainder of 51.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 51 after subtracting 0 from 51.
Take the next digit (3) from the dividend and append it to 51, then repeat: 513 / 142

On to step 3:
When dividing 513 by 142, we get 3 with a remainder of 87.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
Deduct 426 from 513 and we're left with 87.
Fetch the next digit (1) from the dividend, attach it to 87 and continue: 871 / 142

Let's proceed to step 4:
If we divide 871 by 142, we get 6 and a remainder of 19.
Record the quotient 6 as the next digit in the result. 
Result so far: 36.0
Subtract 852 from 871 to get 19.
Grab the next digit (3) from the dividend, add it to 19, then carry on: 193 / 142

Let's proceed to step 5:
When dividing 193 by 142, we get 1 with a remainder of 51.
The next digit of our result is 1. 
Result so far: 361.0
If we take 142 away from 193, we end up with 51.
Bring next digit (6) of the dividend behind the 51 and repeat the process: 516 / 142

Advancing to step 6:
The number 142 fits into 516 3 times, leaving a remainder of 90.
Use 3 as the next digit of our solution. 
Result so far: 3613.0
Subtract 426 from 516 to get 90.
Take the next digit (1) from the dividend and append it to 90, then repeat: 901 / 142

Step 7:
142 goes into 901 6 times with a remainder of 49.
Write down 6 as next digit of the result. 
Result so far: 36136.0
If we take 852 away from 901, we end up with 49.
Append the next digit (7) from the dividend to 49 and continue with: 497 / 142

Going ahead to step 8:
The number 142 fits into 497 3 times, leaving a remainder of 71.
Record the quotient 3 as the next digit in the result. 
Result so far: 361363.0
If we take 426 away from 497, we end up with 71.
Since there are no more digits in the dividend, we add a zero to the remainder making it 710, and continue the process.

Moving on to step 9:
710 divided by 142 is 5 with a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 361363.5
Subtracting 710 from 710 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 10:
If we divide 0 by 142, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 361363.5
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 11:
142 goes into 0 0 times with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 361363.5
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 361363.5 with a balance of 0.0.