51188796 ÷ 932 
We want to figure out the number of times 51188796 can be divided by 932.

Moving on to step 1:
When dividing 5 by 932, we get 0 with a remainder of 5.
Record the quotient 0 as the next digit in 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 / 932

Let's proceed to step 2:
If we divide 51 by 932, we get 0 and a remainder of 51.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 51 and we're left with 51.
Include the next digit (1) from the dividend after 51, then repeat: 511 / 932

Advancing to step 3:
932 can be fit into 511 0 times, resulting in a remainder of 511.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 511, we end up with 511.
Include the next digit (8) from the dividend after 511, then repeat: 5118 / 932

Step 4:
When dividing 5118 by 932, we get 5 with a remainder of 458.
The next digit of our result is 5. 
Result so far: 5.0
If we take 4660 away from 5118, we end up with 458.
Take the next digit (8) from the dividend and append it to 458, then repeat: 4588 / 932

Advancing to step 5:
4588 divided by 932 is 4 with a remainder of 860.
Write down 4 as next digit of the result. 
Result so far: 54.0
Subtracting 3728 from 4588 leaves us with 860.
Bring next digit (7) of the dividend behind the 860 and repeat the process: 8607 / 932

Step 6:
8607 divided by 932 is 9 with a remainder of 219.
The number 9 becomes the next digit in our result. 
Result so far: 549.0
If we subtract 8388 from 8607, we get 219.
Fetch the next digit (9) from the dividend, attach it to 219 and continue: 2199 / 932

On to step 7:
The number 932 fits into 2199 2 times, leaving a remainder of 335.
Use 2 as the next digit of our solution. 
Result so far: 5492.0
Subtract 1864 from 2199 to get 335.
Take the next digit (6) from the dividend and append it to 335, then repeat: 3356 / 932

Step 8:
932 can be fit into 3356 3 times, resulting in a remainder of 560.
The next digit of our result is 3. 
Result so far: 54923.0
Subtracting 2796 from 3356 leaves us with 560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5600, and continue the process.

Step 9:
5600 divided by 932 is 6 with a remainder of 8.
Write down 6 as next digit of the result. 
Result so far: 54923.6
If we subtract 5592 from 5600, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 10:
If we divide 80 by 932, we get 0 and a remainder of 80.
Use 0 as the next digit of our solution. 
Result so far: 54923.6
Subtract 0 from 80 to get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Moving on to step 11:
800 divided by 932 is 0 with a remainder of 800.
Put 0 as the next digit of the answer. 
Result so far: 54923.6
If we take 0 away from 800, we end up with 800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8000, and continue the process.

In conclusion, the division gives 54923.6 with a balance of 0.08.