51367321 ÷ 854 
We want to figure out the number of times 51367321 can be divided by 854.

Let's proceed to step 1:
854 can be fit into 5 0 times, resulting in 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.
Include the next digit (1) from the dividend after 5, then repeat: 51 / 854

Advancing to step 2:
If we divide 51 by 854, we get 0 and a remainder of 51.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 51, we end up with 51.
Append the next digit (3) from the dividend to 51 and continue with: 513 / 854

Moving on to step 3:
If we divide 513 by 854, we get 0 and a remainder of 513.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 513 to get 513.
Grab the next digit (6) from the dividend, add it to 513, then carry on: 5136 / 854

Step 4:
854 goes into 5136 6 times with a remainder of 12.
The next digit of our result is 6. 
Result so far: 6.0
If we subtract 5124 from 5136, we get 12.
Fetch the next digit (7) from the dividend, attach it to 12 and continue: 127 / 854

Step 5:
127 divided by 854 is 0 with a remainder of 127.
Put 0 as the next digit of the answer. 
Result so far: 60.0
Deduct 0 from 127 and we're left with 127.
Bring next digit (3) of the dividend behind the 127 and repeat the process: 1273 / 854

Going ahead to step 6:
1273 divided by 854 is 1 with a remainder of 419.
Put 1 as the next digit of the answer. 
Result so far: 601.0
Subtracting 854 from 1273 leaves us with 419.
Fetch the next digit (2) from the dividend, attach it to 419 and continue: 4192 / 854

Moving on to step 7:
The number 854 fits into 4192 4 times, leaving a remainder of 776.
Use 4 as the next digit of our solution. 
Result so far: 6014.0
Subtract 3416 from 4192 to get 776.
Fetch the next digit (1) from the dividend, attach it to 776 and continue: 7761 / 854

On to step 8:
7761 divided by 854 is 9 with a remainder of 75.
Write down 9 as next digit of the result. 
Result so far: 60149.0
If we take 7686 away from 7761, we end up with 75.
Since there are no more digits in the dividend, we add a zero to the remainder making it 750, and continue the process.

Step 9:
750 divided by 854 is 0 with a remainder of 750.
Use 0 as the next digit of our solution. 
Result so far: 60149.0
Subtracting 0 from 750 leaves us with 750.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7500, and continue the process.

Moving on to step 10:
854 goes into 7500 8 times with a remainder of 668.
Use 8 as the next digit of our solution. 
Result so far: 60149.08
Subtract 6832 from 7500 to get 668.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6680, and continue the process.

Moving on to step 11:
854 goes into 6680 7 times with a remainder of 702.
Use 7 as the next digit of our solution. 
Result so far: 60149.087
Subtract 5978 from 6680 to get 702.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7020, and continue the process.

Moving on to step 12:
854 goes into 7020 8 times with a remainder of 188.
Put 8 as the next digit of the answer. 
Result so far: 60149.0878
Subtracting 6832 from 7020 leaves us with 188.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1880, and continue the process.

On to step 13:
854 goes into 1880 2 times with a remainder of 172.
Record the quotient 2 as the next digit in the result. 
Result so far: 60149.08782
The remainder is 172 after subtracting 1708 from 1880.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1720, and continue the process.

Moving on to step 14:
854 can be fit into 1720 2 times, resulting in a remainder of 12.
Write down 2 as next digit of the result. 
Result so far: 60149.087822
Subtract 1708 from 1720 to 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.

After the division, we end up with 60149.087822 and a remainder of 1.2e-06.