We're dividing 51449394 by 923 
We're looking to find how many times 923 goes into 51449394.

Advancing to step 1:
When dividing 5 by 923, we get 0 with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Bring next digit (1) of the dividend behind the 5 and repeat the process: 51 / 923

Let's proceed to step 2:
The number 923 fits into 51 0 times, leaving a remainder of 51.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 51, we get 51.
Fetch the next digit (4) from the dividend, attach it to 51 and continue: 514 / 923

On to step 3:
When dividing 514 by 923, we get 0 with a remainder of 514.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 514 and we're left with 514.
Grab the next digit (4) from the dividend, add it to 514, then carry on: 5144 / 923

Moving on to step 4:
923 can be fit into 5144 5 times, resulting in a remainder of 529.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
If we subtract 4615 from 5144, we get 529.
Bring next digit (9) of the dividend behind the 529 and repeat the process: 5299 / 923

On to step 5:
If we divide 5299 by 923, we get 5 and a remainder of 684.
Record the quotient 5 as the next digit in the result. 
Result so far: 55.0
The remainder is 684 after subtracting 4615 from 5299.
Take the next digit (3) from the dividend and append it to 684, then repeat: 6843 / 923

Step 6:
The number 923 fits into 6843 7 times, leaving a remainder of 382.
Use 7 as the next digit of our solution. 
Result so far: 557.0
Subtract 6461 from 6843 to get 382.
Grab the next digit (9) from the dividend, add it to 382, then carry on: 3829 / 923

On to step 7:
923 goes into 3829 4 times with a remainder of 137.
The number 4 becomes the next digit in our result. 
Result so far: 5574.0
If we subtract 3692 from 3829, we get 137.
Include the next digit (4) from the dividend after 137, then repeat: 1374 / 923

Let's proceed to step 8:
923 can be fit into 1374 1 times, resulting in a remainder of 451.
Record the quotient 1 as the next digit in the result. 
Result so far: 55741.0
Subtracting 923 from 1374 leaves us with 451.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4510, and continue the process.

Step 9:
4510 divided by 923 is 4 with a remainder of 818.
The number 4 becomes the next digit in our result. 
Result so far: 55741.4
Subtracting 3692 from 4510 leaves us with 818.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8180, and continue the process.

Let's proceed to step 10:
The number 923 fits into 8180 8 times, leaving a remainder of 796.
The next digit of our result is 8. 
Result so far: 55741.48
If we take 7384 away from 8180, we end up with 796.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7960, and continue the process.

Going ahead to step 11:
When dividing 7960 by 923, we get 8 with a remainder of 576.
Record the quotient 8 as the next digit in the result. 
Result so far: 55741.488
Subtract 7384 from 7960 to get 576.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5760, and continue the process.

The final result is 55741.488 with a remainder of 0.0576.