43661831 ÷ 851 
We're looking to find how many times 851 goes into 43661831.

On to step 1:
The number 851 fits into 4 0 times, leaving a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 4 and we're left with 4.
Include the next digit (3) from the dividend after 4, then repeat: 43 / 851

Moving on to step 2:
If we divide 43 by 851, we get 0 and a remainder of 43.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 43, we get 43.
Take the next digit (6) from the dividend and append it to 43, then repeat: 436 / 851

Advancing to step 3:
When dividing 436 by 851, we get 0 with a remainder of 436.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 436 leaves us with 436.
Take the next digit (6) from the dividend and append it to 436, then repeat: 4366 / 851

Going ahead to step 4:
4366 divided by 851 is 5 with a remainder of 111.
Use 5 as the next digit of our solution. 
Result so far: 5.0
Subtracting 4255 from 4366 leaves us with 111.
Grab the next digit (1) from the dividend, add it to 111, then carry on: 1111 / 851

On to step 5:
If we divide 1111 by 851, we get 1 and a remainder of 260.
Put 1 as the next digit of the answer. 
Result so far: 51.0
If we subtract 851 from 1111, we get 260.
Take the next digit (8) from the dividend and append it to 260, then repeat: 2608 / 851

Going ahead to step 6:
2608 divided by 851 is 3 with a remainder of 55.
Record the quotient 3 as the next digit in the result. 
Result so far: 513.0
If we take 2553 away from 2608, we end up with 55.
Fetch the next digit (3) from the dividend, attach it to 55 and continue: 553 / 851

Going ahead to step 7:
When dividing 553 by 851, we get 0 with a remainder of 553.
The next digit of our result is 0. 
Result so far: 5130.0
If we take 0 away from 553, we end up with 553.
Take the next digit (1) from the dividend and append it to 553, then repeat: 5531 / 851

Going ahead to step 8:
5531 divided by 851 is 6 with a remainder of 425.
The next digit of our result is 6. 
Result so far: 51306.0
Subtract 5106 from 5531 to get 425.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4250, and continue the process.

Going ahead to step 9:
If we divide 4250 by 851, we get 4 and a remainder of 846.
The next digit of our result is 4. 
Result so far: 51306.4
Deduct 3404 from 4250 and we're left with 846.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8460, and continue the process.

Advancing to step 10:
When dividing 8460 by 851, we get 9 with a remainder of 801.
Use 9 as the next digit of our solution. 
Result so far: 51306.49
Deduct 7659 from 8460 and we're left with 801.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8010, and continue the process.

Step 11:
When dividing 8010 by 851, we get 9 with a remainder of 351.
Put 9 as the next digit of the answer. 
Result so far: 51306.499
The remainder is 351 after subtracting 7659 from 8010.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3510, and continue the process.

The final result is 51306.499 with a remainder of 0.0351.