We look at the division of 132239 by 51 
We're looking to find how many times 51 goes into 132239.

Moving on to step 1:
51 can be fit into 1 0 times, resulting in a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 1, we end up with 1.
Fetch the next digit (3) from the dividend, attach it to 1 and continue: 13 / 51

Advancing to step 2:
51 can be fit into 13 0 times, resulting in a remainder of 13.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 13 to get 13.
Fetch the next digit (2) from the dividend, attach it to 13 and continue: 132 / 51

Step 3:
If we divide 132 by 51, we get 2 and a remainder of 30.
The next digit of our result is 2. 
Result so far: 2.0
If we subtract 102 from 132, we get 30.
Include the next digit (2) from the dividend after 30, then repeat: 302 / 51

Moving on to step 4:
51 goes into 302 5 times with a remainder of 47.
Put 5 as the next digit of the answer. 
Result so far: 25.0
If we subtract 255 from 302, we get 47.
Bring next digit (3) of the dividend behind the 47 and repeat the process: 473 / 51

Advancing to step 5:
51 can be fit into 473 9 times, resulting in a remainder of 14.
Put 9 as the next digit of the answer. 
Result so far: 259.0
Subtract 459 from 473 to get 14.
Take the next digit (9) from the dividend and append it to 14, then repeat: 149 / 51

Advancing to step 6:
149 divided by 51 is 2 with a remainder of 47.
The number 2 becomes the next digit in our result. 
Result so far: 2592.0
Subtract 102 from 149 to get 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Let's proceed to step 7:
51 goes into 470 9 times with a remainder of 11.
The next digit of our result is 9. 
Result so far: 2592.9
Subtract 459 from 470 to get 11.
Since there are no more digits in the dividend, we add a zero to the remainder making it 110, and continue the process.

Advancing to step 8:
110 divided by 51 is 2 with a remainder of 8.
Use 2 as the next digit of our solution. 
Result so far: 2592.92
The remainder is 8 after subtracting 102 from 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 9:
51 goes into 80 1 times with a remainder of 29.
Write down 1 as next digit of the result. 
Result so far: 2592.921
Subtracting 51 from 80 leaves us with 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

Advancing to step 10:
The number 51 fits into 290 5 times, leaving a remainder of 35.
Write down 5 as next digit of the result. 
Result so far: 2592.9215
Subtract 255 from 290 to get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Let's proceed to step 11:
The number 51 fits into 350 6 times, leaving a remainder of 44.
Use 6 as the next digit of our solution. 
Result so far: 2592.92156
The remainder is 44 after subtracting 306 from 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

On to step 12:
The number 51 fits into 440 8 times, leaving a remainder of 32.
The number 8 becomes the next digit in our result. 
Result so far: 2592.921568
Deduct 408 from 440 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 13:
The number 51 fits into 320 6 times, leaving a remainder of 14.
The number 6 becomes the next digit in our result. 
Result so far: 2592.9215686
If we subtract 306 from 320, we get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Going ahead to step 14:
140 divided by 51 is 2 with a remainder of 38.
Write down 2 as next digit of the result. 
Result so far: 2592.92156862
If we take 102 away from 140, we end up with 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

After the division, we end up with 2592.92156862 and a remainder of 3.8e-08.