We look at the division of 51973682 by 400 
We're looking to find how many times 400 goes into 51973682.

Let's proceed to step 1:
When dividing 5 by 400, we get 0 with 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.
Fetch the next digit (1) from the dividend, attach it to 5 and continue: 51 / 400

Moving on to step 2:
400 goes into 51 0 times with a remainder of 51.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 51, we end up with 51.
Append the next digit (9) from the dividend to 51 and continue with: 519 / 400

Advancing to step 3:
When dividing 519 by 400, we get 1 with a remainder of 119.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we take 400 away from 519, we end up with 119.
Bring next digit (7) of the dividend behind the 119 and repeat the process: 1197 / 400

Moving on to step 4:
400 can be fit into 1197 2 times, resulting in a remainder of 397.
The next digit of our result is 2. 
Result so far: 12.0
If we take 800 away from 1197, we end up with 397.
Take the next digit (3) from the dividend and append it to 397, then repeat: 3973 / 400

Let's proceed to step 5:
If we divide 3973 by 400, we get 9 and a remainder of 373.
Record the quotient 9 as the next digit in the result. 
Result so far: 129.0
Subtract 3600 from 3973 to get 373.
Include the next digit (6) from the dividend after 373, then repeat: 3736 / 400

Step 6:
3736 divided by 400 is 9 with a remainder of 136.
The number 9 becomes the next digit in our result. 
Result so far: 1299.0
Subtracting 3600 from 3736 leaves us with 136.
Include the next digit (8) from the dividend after 136, then repeat: 1368 / 400

Moving on to step 7:
When dividing 1368 by 400, we get 3 with a remainder of 168.
Write down 3 as next digit of the result. 
Result so far: 12993.0
Deduct 1200 from 1368 and we're left with 168.
Append the next digit (2) from the dividend to 168 and continue with: 1682 / 400

On to step 8:
The number 400 fits into 1682 4 times, leaving a remainder of 82.
Write down 4 as next digit of the result. 
Result so far: 129934.0
The remainder is 82 after subtracting 1600 from 1682.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Moving on to step 9:
The number 400 fits into 820 2 times, leaving a remainder of 20.
The next digit of our result is 2. 
Result so far: 129934.2
The remainder is 20 after subtracting 800 from 820.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Step 10:
400 goes into 200 0 times with a remainder of 200.
Put 0 as the next digit of the answer. 
Result so far: 129934.2
If we take 0 away from 200, we end up with 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

Advancing to step 11:
If we divide 2000 by 400, we get 5 and a remainder of 0.
Write down 5 as next digit of the result. 
Result so far: 129934.205
The remainder is 0 after subtracting 2000 from 2000.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 12:
400 can be fit into 0 0 times, resulting in a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 129934.205
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 13:
400 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 129934.205
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 129934.205, with a leftover of 0.0.