861168 ÷ 51 
We're looking to find how many times 51 goes into 861168.

Step 1:
When dividing 8 by 51, we get 0 with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Take the next digit (6) from the dividend and append it to 8, then repeat: 86 / 51

On to step 2:
51 goes into 86 1 times with a remainder of 35.
The next digit of our result is 1. 
Result so far: 1.0
Subtract 51 from 86 to get 35.
Append the next digit (1) from the dividend to 35 and continue with: 351 / 51

On to step 3:
When dividing 351 by 51, we get 6 with a remainder of 45.
Use 6 as the next digit of our solution. 
Result so far: 16.0
Deduct 306 from 351 and we're left with 45.
Include the next digit (1) from the dividend after 45, then repeat: 451 / 51

Advancing to step 4:
451 divided by 51 is 8 with a remainder of 43.
Record the quotient 8 as the next digit in the result. 
Result so far: 168.0
If we take 408 away from 451, we end up with 43.
Take the next digit (6) from the dividend and append it to 43, then repeat: 436 / 51

On to step 5:
The number 51 fits into 436 8 times, leaving a remainder of 28.
The number 8 becomes the next digit in our result. 
Result so far: 1688.0
The remainder is 28 after subtracting 408 from 436.
Include the next digit (8) from the dividend after 28, then repeat: 288 / 51

Advancing to step 6:
288 divided by 51 is 5 with a remainder of 33.
Use 5 as the next digit of our solution. 
Result so far: 16885.0
If we take 255 away from 288, we end up with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

On to step 7:
330 divided by 51 is 6 with a remainder of 24.
Record the quotient 6 as the next digit in the result. 
Result so far: 16885.6
Deduct 306 from 330 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Moving on to step 8:
51 can be fit into 240 4 times, resulting in a remainder of 36.
Record the quotient 4 as the next digit in the result. 
Result so far: 16885.64
Deduct 204 from 240 and we're left with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 9:
The number 51 fits into 360 7 times, leaving a remainder of 3.
The number 7 becomes the next digit in our result. 
Result so far: 16885.647
Deduct 357 from 360 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 10:
30 divided by 51 is 0 with a remainder of 30.
Use 0 as the next digit of our solution. 
Result so far: 16885.647
If we subtract 0 from 30, we get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 11:
When dividing 300 by 51, we get 5 with a remainder of 45.
Record the quotient 5 as the next digit in the result. 
Result so far: 16885.64705
Subtract 255 from 300 to get 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Step 12:
51 can be fit into 450 8 times, resulting in a remainder of 42.
The number 8 becomes the next digit in our result. 
Result so far: 16885.647058
Deduct 408 from 450 and we're left with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Going ahead to step 13:
51 can be fit into 420 8 times, resulting in a remainder of 12.
Put 8 as the next digit of the answer. 
Result so far: 16885.6470588
Subtract 408 from 420 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

In conclusion, the division gives 16885.6470588 with a balance of 1.2e-07.