We look at the division of 51376 by 54 
Our goal is to divide 51376 by 54.

Let's proceed to step 1:
5 divided by 54 is 0 with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Take the next digit (1) from the dividend and append it to 5, then repeat: 51 / 54

Moving on to step 2:
When dividing 51 by 54, we get 0 with a remainder of 51.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 51 and we're left with 51.
Include the next digit (3) from the dividend after 51, then repeat: 513 / 54

Let's proceed to step 3:
The number 54 fits into 513 9 times, leaving a remainder of 27.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
Subtracting 486 from 513 leaves us with 27.
Bring next digit (7) of the dividend behind the 27 and repeat the process: 277 / 54

Let's proceed to step 4:
54 goes into 277 5 times with a remainder of 7.
The next digit of our result is 5. 
Result so far: 95.0
If we take 270 away from 277, we end up with 7.
Fetch the next digit (6) from the dividend, attach it to 7 and continue: 76 / 54

Advancing to step 5:
When dividing 76 by 54, we get 1 with a remainder of 22.
Use 1 as the next digit of our solution. 
Result so far: 951.0
The remainder is 22 after subtracting 54 from 76.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 6:
54 goes into 220 4 times with a remainder of 4.
Use 4 as the next digit of our solution. 
Result so far: 951.4
Subtract 216 from 220 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 7:
When dividing 40 by 54, we get 0 with a remainder of 40.
The next digit of our result is 0. 
Result so far: 951.4
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

On to step 8:
54 goes into 400 7 times with a remainder of 22.
The next digit of our result is 7. 
Result so far: 951.407
Deduct 378 from 400 and we're left with 22.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 9:
The number 54 fits into 220 4 times, leaving a remainder of 4.
The next digit of our result is 4. 
Result so far: 951.4074
Deduct 216 from 220 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

On to step 10:
54 can be fit into 40 0 times, resulting in a remainder of 40.
The next digit of our result is 0. 
Result so far: 951.4074
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 11:
If we divide 400 by 54, we get 7 and a remainder of 22.
Use 7 as the next digit of our solution. 
Result so far: 951.407407
The remainder is 22 after subtracting 378 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 12:
When dividing 220 by 54, we get 4 with a remainder of 4.
The next digit of our result is 4. 
Result so far: 951.4074074
Subtracting 216 from 220 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 13:
54 can be fit into 40 0 times, resulting in a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 951.4074074
Subtracting 0 from 40 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

After the division, we end up with 951.4074074 and a remainder of 4e-08.