We look at the division of 51739516 by 440 
We want to divide 51739516 by 440.

Step 1:
440 can be fit into 5 0 times, resulting in 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.
Take the next digit (1) from the dividend and append it to 5, then repeat: 51 / 440

Going ahead to step 2:
The number 440 fits into 51 0 times, leaving a remainder of 51.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 51 and we're left with 51.
Take the next digit (7) from the dividend and append it to 51, then repeat: 517 / 440

Moving on to step 3:
The number 440 fits into 517 1 times, leaving a remainder of 77.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
The remainder is 77 after subtracting 440 from 517.
Append the next digit (3) from the dividend to 77 and continue with: 773 / 440

Step 4:
773 divided by 440 is 1 with a remainder of 333.
The next digit of our result is 1. 
Result so far: 11.0
Subtract 440 from 773 to get 333.
Fetch the next digit (9) from the dividend, attach it to 333 and continue: 3339 / 440

Advancing to step 5:
3339 divided by 440 is 7 with a remainder of 259.
The next digit of our result is 7. 
Result so far: 117.0
Subtract 3080 from 3339 to get 259.
Take the next digit (5) from the dividend and append it to 259, then repeat: 2595 / 440

On to step 6:
When dividing 2595 by 440, we get 5 with a remainder of 395.
Use 5 as the next digit of our solution. 
Result so far: 1175.0
Subtracting 2200 from 2595 leaves us with 395.
Fetch the next digit (1) from the dividend, attach it to 395 and continue: 3951 / 440

Advancing to step 7:
440 can be fit into 3951 8 times, resulting in a remainder of 431.
The number 8 becomes the next digit in our result. 
Result so far: 11758.0
Deduct 3520 from 3951 and we're left with 431.
Grab the next digit (6) from the dividend, add it to 431, then carry on: 4316 / 440

Moving on to step 8:
When dividing 4316 by 440, we get 9 with a remainder of 356.
Put 9 as the next digit of the answer. 
Result so far: 117589.0
Deduct 3960 from 4316 and we're left with 356.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3560, and continue the process.

On to step 9:
440 goes into 3560 8 times with a remainder of 40.
Write down 8 as next digit of the result. 
Result so far: 117589.8
Subtract 3520 from 3560 to get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 10:
400 divided by 440 is 0 with a remainder of 400.
Write down 0 as next digit of the result. 
Result so far: 117589.8
The remainder is 400 after subtracting 0 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Moving on to step 11:
4000 divided by 440 is 9 with a remainder of 40.
Put 9 as the next digit of the answer. 
Result so far: 117589.809
If we take 3960 away from 4000, we end up with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 12:
If we divide 400 by 440, we get 0 and a remainder of 400.
The next digit of our result is 0. 
Result so far: 117589.809
Deduct 0 from 400 and we're left with 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Let's proceed to step 13:
440 can be fit into 4000 9 times, resulting in a remainder of 40.
Use 9 as the next digit of our solution. 
Result so far: 117589.80909
Subtracting 3960 from 4000 leaves us with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 14:
440 can be fit into 400 0 times, resulting in a remainder of 400.
Record the quotient 0 as the next digit in the result. 
Result so far: 117589.80909
Subtracting 0 from 400 leaves us with 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

Going ahead to step 15:
440 goes into 4000 9 times with a remainder of 40.
Use 9 as the next digit of our solution. 
Result so far: 117589.8090909
Deduct 3960 from 4000 and we're left with 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Moving on to step 16:
The number 440 fits into 400 0 times, leaving a remainder of 400.
The number 0 becomes the next digit in our result. 
Result so far: 117589.8090909
The remainder is 400 after subtracting 0 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4000, and continue the process.

After the division, we end up with 117589.8090909 and a remainder of 4e-07.