Let's divide 51669940 by 544
We're looking to find how many times 544 goes into 51669940.

Step 1:
If we divide 5 by 544, we get 0 and a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Include the next digit (1) from the dividend after 5, then repeat: 51 / 544

Step 2:
The number 544 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
If we take 0 away from 51, we end up with 51.
Grab the next digit (6) from the dividend, add it to 51, then carry on: 516 / 544

Advancing to step 3:
544 can be fit into 516 0 times, resulting in a remainder of 516.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 516 to get 516.
Take the next digit (6) from the dividend and append it to 516, then repeat: 5166 / 544

Let's proceed to step 4:
The number 544 fits into 5166 9 times, leaving a remainder of 270.
Record the quotient 9 as the next digit in the result. 
Result so far: 9.0
Subtracting 4896 from 5166 leaves us with 270.
Grab the next digit (9) from the dividend, add it to 270, then carry on: 2709 / 544

Moving on to step 5:
544 can be fit into 2709 4 times, resulting in a remainder of 533.
Record the quotient 4 as the next digit in the result. 
Result so far: 94.0
If we take 2176 away from 2709, we end up with 533.
Take the next digit (9) from the dividend and append it to 533, then repeat: 5339 / 544

Let's proceed to step 6:
544 goes into 5339 9 times with a remainder of 443.
Record the quotient 9 as the next digit in the result. 
Result so far: 949.0
The remainder is 443 after subtracting 4896 from 5339.
Append the next digit (4) from the dividend to 443 and continue with: 4434 / 544

Step 7:
When dividing 4434 by 544, we get 8 with a remainder of 82.
Use 8 as the next digit of our solution. 
Result so far: 9498.0
Deduct 4352 from 4434 and we're left with 82.
Fetch the next digit (0) from the dividend, attach it to 82 and continue: 820 / 544

Let's proceed to step 8:
544 can be fit into 820 1 times, resulting in a remainder of 276.
Record the quotient 1 as the next digit in the result. 
Result so far: 94981.0
If we subtract 544 from 820, we get 276.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2760, and continue the process.

Let's proceed to step 9:
The number 544 fits into 2760 5 times, leaving a remainder of 40.
Use 5 as the next digit of our solution. 
Result so far: 94981.5
Subtracting 2720 from 2760 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.

On to step 10:
544 can be fit into 400 0 times, resulting in a remainder of 400.
Put 0 as the next digit of the answer. 
Result so far: 94981.5
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 11:
4000 divided by 544 is 7 with a remainder of 192.
The number 7 becomes the next digit in our result. 
Result so far: 94981.507
If we subtract 3808 from 4000, we get 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

Going ahead to step 12:
544 can be fit into 1920 3 times, resulting in a remainder of 288.
Write down 3 as next digit of the result. 
Result so far: 94981.5073
Deduct 1632 from 1920 and we're left with 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 13:
544 goes into 2880 5 times with a remainder of 160.
The number 5 becomes the next digit in our result. 
Result so far: 94981.50735
Subtract 2720 from 2880 to get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Going ahead to step 14:
The number 544 fits into 1600 2 times, leaving a remainder of 512.
The next digit of our result is 2. 
Result so far: 94981.507352
The remainder is 512 after subtracting 1088 from 1600.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5120, and continue the process.

Advancing to step 15:
When dividing 5120 by 544, we get 9 with a remainder of 224.
Put 9 as the next digit of the answer. 
Result so far: 94981.5073529
The remainder is 224 after subtracting 4896 from 5120.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

On to step 16:
544 goes into 2240 4 times with a remainder of 64.
Write down 4 as next digit of the result. 
Result so far: 94981.50735294
Deduct 2176 from 2240 and we're left with 64.
Since there are no more digits in the dividend, we add a zero to the remainder making it 640, and continue the process.

After the division, we end up with 94981.50735294 and a remainder of 6.4e-08.