We look at the division of 51126926 by 613 
We're looking to find how many times 613 goes into 51126926.

Going ahead to step 1:
613 can be fit into 5 0 times, resulting in a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 5 to get 5.
Fetch the next digit (1) from the dividend, attach it to 5 and continue: 51 / 613

Moving on to step 2:
613 can be fit into 51 0 times, resulting in a remainder of 51.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 51 and we're left with 51.
Append the next digit (1) from the dividend to 51 and continue with: 511 / 613

Going ahead to step 3:
If we divide 511 by 613, we get 0 and a remainder of 511.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 511 leaves us with 511.
Include the next digit (2) from the dividend after 511, then repeat: 5112 / 613

Let's proceed to step 4:
The number 613 fits into 5112 8 times, leaving a remainder of 208.
Write down 8 as next digit of the result. 
Result so far: 8.0
The remainder is 208 after subtracting 4904 from 5112.
Append the next digit (6) from the dividend to 208 and continue with: 2086 / 613

Moving on to step 5:
2086 divided by 613 is 3 with a remainder of 247.
Use 3 as the next digit of our solution. 
Result so far: 83.0
Subtract 1839 from 2086 to get 247.
Include the next digit (9) from the dividend after 247, then repeat: 2479 / 613

Step 6:
The number 613 fits into 2479 4 times, leaving a remainder of 27.
Put 4 as the next digit of the answer. 
Result so far: 834.0
Deduct 2452 from 2479 and we're left with 27.
Grab the next digit (2) from the dividend, add it to 27, then carry on: 272 / 613

On to step 7:
272 divided by 613 is 0 with a remainder of 272.
Write down 0 as next digit of the result. 
Result so far: 8340.0
Subtracting 0 from 272 leaves us with 272.
Take the next digit (6) from the dividend and append it to 272, then repeat: 2726 / 613

Step 8:
2726 divided by 613 is 4 with a remainder of 274.
Record the quotient 4 as the next digit in the result. 
Result so far: 83404.0
Subtract 2452 from 2726 to get 274.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2740, and continue the process.

Let's proceed to step 9:
If we divide 2740 by 613, we get 4 and a remainder of 288.
Put 4 as the next digit of the answer. 
Result so far: 83404.4
Subtract 2452 from 2740 to get 288.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2880, and continue the process.

Advancing to step 10:
The number 613 fits into 2880 4 times, leaving a remainder of 428.
Write down 4 as next digit of the result. 
Result so far: 83404.44
Subtracting 2452 from 2880 leaves us with 428.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4280, and continue the process.

The final outcome is 83404.44, with a leftover of 0.428.