51360944 ÷ 342 
We want to figure out the number of times 51360944 can be divided by 342.

Advancing to step 1:
The number 342 fits into 5 0 times, leaving a remainder of 5.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 5, we end up with 5.
Bring next digit (1) of the dividend behind the 5 and repeat the process: 51 / 342

Step 2:
The number 342 fits into 51 0 times, leaving a remainder of 51.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 51 and we're left with 51.
Fetch the next digit (3) from the dividend, attach it to 51 and continue: 513 / 342

Moving on to step 3:
513 divided by 342 is 1 with a remainder of 171.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 342 from 513, we get 171.
Grab the next digit (6) from the dividend, add it to 171, then carry on: 1716 / 342

Going ahead to step 4:
342 goes into 1716 5 times with a remainder of 6.
Use 5 as the next digit of our solution. 
Result so far: 15.0
If we subtract 1710 from 1716, we get 6.
Include the next digit (0) from the dividend after 6, then repeat: 60 / 342

On to step 5:
When dividing 60 by 342, we get 0 with a remainder of 60.
Use 0 as the next digit of our solution. 
Result so far: 150.0
Deduct 0 from 60 and we're left with 60.
Grab the next digit (9) from the dividend, add it to 60, then carry on: 609 / 342

Let's proceed to step 6:
If we divide 609 by 342, we get 1 and a remainder of 267.
The number 1 becomes the next digit in our result. 
Result so far: 1501.0
Subtracting 342 from 609 leaves us with 267.
Append the next digit (4) from the dividend to 267 and continue with: 2674 / 342

Let's proceed to step 7:
When dividing 2674 by 342, we get 7 with a remainder of 280.
Record the quotient 7 as the next digit in the result. 
Result so far: 15017.0
Deduct 2394 from 2674 and we're left with 280.
Append the next digit (4) from the dividend to 280 and continue with: 2804 / 342

Step 8:
342 goes into 2804 8 times with a remainder of 68.
Use 8 as the next digit of our solution. 
Result so far: 150178.0
The remainder is 68 after subtracting 2736 from 2804.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

Step 9:
342 can be fit into 680 1 times, resulting in a remainder of 338.
The number 1 becomes the next digit in our result. 
Result so far: 150178.1
Subtract 342 from 680 to get 338.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3380, and continue the process.

Advancing to step 10:
If we divide 3380 by 342, we get 9 and a remainder of 302.
The next digit of our result is 9. 
Result so far: 150178.19
If we subtract 3078 from 3380, we get 302.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3020, and continue the process.

On to step 11:
The number 342 fits into 3020 8 times, leaving a remainder of 284.
The number 8 becomes the next digit in our result. 
Result so far: 150178.198
If we subtract 2736 from 3020, we get 284.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2840, and continue the process.

On to step 12:
342 can be fit into 2840 8 times, resulting in a remainder of 104.
Record the quotient 8 as the next digit in the result. 
Result so far: 150178.1988
Deduct 2736 from 2840 and we're left with 104.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1040, and continue the process.

After the division, we end up with 150178.1988 and a remainder of 0.00104.