We divide 67439 by 51
We want to divide 67439 by 51.

Going ahead to step 1:
When dividing 6 by 51, we get 0 with a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Include the next digit (7) from the dividend after 6, then repeat: 67 / 51

Let's proceed to step 2:
When dividing 67 by 51, we get 1 with a remainder of 16.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 16 after subtracting 51 from 67.
Grab the next digit (4) from the dividend, add it to 16, then carry on: 164 / 51

Going ahead to step 3:
When dividing 164 by 51, we get 3 with a remainder of 11.
Use 3 as the next digit of our solution. 
Result so far: 13.0
Subtract 153 from 164 to get 11.
Include the next digit (3) from the dividend after 11, then repeat: 113 / 51

Step 4:
If we divide 113 by 51, we get 2 and a remainder of 11.
Use 2 as the next digit of our solution. 
Result so far: 132.0
Subtract 102 from 113 to get 11.
Include the next digit (9) from the dividend after 11, then repeat: 119 / 51

Moving on to step 5:
When dividing 119 by 51, we get 2 with a remainder of 17.
Write down 2 as next digit of the result. 
Result so far: 1322.0
Subtracting 102 from 119 leaves us with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Let's proceed to step 6:
If we divide 170 by 51, we get 3 and a remainder of 17.
The next digit of our result is 3. 
Result so far: 1322.3
If we take 153 away from 170, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

Advancing to step 7:
51 can be fit into 170 3 times, resulting in a remainder of 17.
Put 3 as the next digit of the answer. 
Result so far: 1322.33
If we take 153 away from 170, we end up with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

The final result is 1322.33 with a remainder of 0.017.