407992 ÷ 51 
We're looking to find how many times 51 goes into 407992.

On to step 1:
51 can be fit into 4 0 times, resulting in a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Take the next digit (0) from the dividend and append it to 4, then repeat: 40 / 51

Advancing to step 2:
40 divided by 51 is 0 with a remainder of 40.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Include the next digit (7) from the dividend after 40, then repeat: 407 / 51

Advancing to step 3:
51 goes into 407 7 times with a remainder of 50.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
If we subtract 357 from 407, we get 50.
Grab the next digit (9) from the dividend, add it to 50, then carry on: 509 / 51

Advancing to step 4:
509 divided by 51 is 9 with a remainder of 50.
Write down 9 as next digit of the result. 
Result so far: 79.0
Deduct 459 from 509 and we're left with 50.
Fetch the next digit (9) from the dividend, attach it to 50 and continue: 509 / 51

Step 5:
When dividing 509 by 51, we get 9 with a remainder of 50.
Put 9 as the next digit of the answer. 
Result so far: 799.0
Subtracting 459 from 509 leaves us with 50.
Grab the next digit (2) from the dividend, add it to 50, then carry on: 502 / 51

Let's proceed to step 6:
502 divided by 51 is 9 with a remainder of 43.
Use 9 as the next digit of our solution. 
Result so far: 7999.0
If we subtract 459 from 502, we get 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Moving on to step 7:
51 can be fit into 430 8 times, resulting in a remainder of 22.
The number 8 becomes the next digit in our result. 
Result so far: 7999.8
The remainder is 22 after subtracting 408 from 430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Going ahead to step 8:
51 goes into 220 4 times with a remainder of 16.
Write down 4 as next digit of the result. 
Result so far: 7999.84
Deduct 204 from 220 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 9:
51 goes into 160 3 times with a remainder of 7.
Use 3 as the next digit of our solution. 
Result so far: 7999.843
If we subtract 153 from 160, we get 7.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Going ahead to step 10:
51 can be fit into 70 1 times, resulting in a remainder of 19.
Put 1 as the next digit of the answer. 
Result so far: 7999.8431
Deduct 51 from 70 and we're left with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

On to step 11:
If we divide 190 by 51, we get 3 and a remainder of 37.
The next digit of our result is 3. 
Result so far: 7999.84313
Subtract 153 from 190 to get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Advancing to step 12:
When dividing 370 by 51, we get 7 with a remainder of 13.
The next digit of our result is 7. 
Result so far: 7999.843137
If we subtract 357 from 370, we get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 13:
130 divided by 51 is 2 with a remainder of 28.
Record the quotient 2 as the next digit in the result. 
Result so far: 7999.8431372
If we take 102 away from 130, we end up with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Moving on to step 14:
When dividing 280 by 51, we get 5 with a remainder of 25.
Put 5 as the next digit of the answer. 
Result so far: 7999.84313725
If we take 255 away from 280, we end up with 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

In conclusion, the division gives 7999.84313725 with a balance of 2.5e-08.