We look at the division of 51970 by 40 
Our goal is to divide 51970 by 40.

Step 1:
40 can be fit into 5 0 times, resulting in a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Include the next digit (1) from the dividend after 5, then repeat: 51 / 40

On to step 2:
40 can be fit into 51 1 times, resulting in a remainder of 11.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 40 from 51 and we're left with 11.
Include the next digit (9) from the dividend after 11, then repeat: 119 / 40

Going ahead to step 3:
40 goes into 119 2 times with a remainder of 39.
The next digit of our result is 2. 
Result so far: 12.0
The remainder is 39 after subtracting 80 from 119.
Append the next digit (7) from the dividend to 39 and continue with: 397 / 40

Going ahead to step 4:
40 can be fit into 397 9 times, resulting in a remainder of 37.
Use 9 as the next digit of our solution. 
Result so far: 129.0
The remainder is 37 after subtracting 360 from 397.
Include the next digit (0) from the dividend after 37, then repeat: 370 / 40

Advancing to step 5:
If we divide 370 by 40, we get 9 and a remainder of 10.
Use 9 as the next digit of our solution. 
Result so far: 1299.0
The remainder is 10 after subtracting 360 from 370.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 6:
100 divided by 40 is 2 with a remainder of 20.
Put 2 as the next digit of the answer. 
Result so far: 1299.2
Subtract 80 from 100 to get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 7:
If we divide 200 by 40, we get 5 and a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 1299.25
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 8:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 1299.25
Subtract 0 from 0 to get 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 9:
When dividing 0 by 40, we get 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1299.25
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.

The final outcome is 1299.25, with a leftover of 0.0.