We look at the division of 51900066 by 545 
Let's see how many times 545 fits into 51900066.

Let's proceed to step 1:
When dividing 5 by 545, we get 0 with a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 5, we get 5.
Fetch the next digit (1) from the dividend, attach it to 5 and continue: 51 / 545

Advancing to step 2:
When dividing 51 by 545, we get 0 with 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.
Take the next digit (9) from the dividend and append it to 51, then repeat: 519 / 545

Advancing to step 3:
The number 545 fits into 519 0 times, leaving a remainder of 519.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 519 and we're left with 519.
Append the next digit (0) from the dividend to 519 and continue with: 5190 / 545

Moving on to step 4:
When dividing 5190 by 545, we get 9 with a remainder of 285.
The number 9 becomes the next digit in our result. 
Result so far: 9.0
If we subtract 4905 from 5190, we get 285.
Bring next digit (0) of the dividend behind the 285 and repeat the process: 2850 / 545

Step 5:
If we divide 2850 by 545, we get 5 and a remainder of 125.
The next digit of our result is 5. 
Result so far: 95.0
If we subtract 2725 from 2850, we get 125.
Fetch the next digit (0) from the dividend, attach it to 125 and continue: 1250 / 545

On to step 6:
If we divide 1250 by 545, we get 2 and a remainder of 160.
Write down 2 as next digit of the result. 
Result so far: 952.0
Subtracting 1090 from 1250 leaves us with 160.
Include the next digit (6) from the dividend after 160, then repeat: 1606 / 545

Going ahead to step 7:
1606 divided by 545 is 2 with a remainder of 516.
The number 2 becomes the next digit in our result. 
Result so far: 9522.0
Subtracting 1090 from 1606 leaves us with 516.
Append the next digit (6) from the dividend to 516 and continue with: 5166 / 545

Advancing to step 8:
When dividing 5166 by 545, we get 9 with a remainder of 261.
Write down 9 as next digit of the result. 
Result so far: 95229.0
Subtract 4905 from 5166 to get 261.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2610, and continue the process.

On to step 9:
2610 divided by 545 is 4 with a remainder of 430.
Put 4 as the next digit of the answer. 
Result so far: 95229.4
Subtracting 2180 from 2610 leaves us with 430.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4300, and continue the process.

Advancing to step 10:
545 goes into 4300 7 times with a remainder of 485.
The number 7 becomes the next digit in our result. 
Result so far: 95229.47
Subtract 3815 from 4300 to get 485.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4850, and continue the process.

Moving on to step 11:
545 goes into 4850 8 times with a remainder of 490.
Record the quotient 8 as the next digit in the result. 
Result so far: 95229.478
If we subtract 4360 from 4850, we get 490.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4900, and continue the process.

On to step 12:
545 can be fit into 4900 8 times, resulting in a remainder of 540.
The next digit of our result is 8. 
Result so far: 95229.4788
If we take 4360 away from 4900, we end up with 540.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5400, and continue the process.

The final result is 95229.4788 with a remainder of 0.0054.