51470547 ÷ 130 
Our goal is to divide 51470547 by 130.

Advancing to step 1:
5 divided by 130 is 0 with a remainder of 5.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Bring next digit (1) of the dividend behind the 5 and repeat the process: 51 / 130

Moving on to step 2:
If we divide 51 by 130, we get 0 and a remainder of 51.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 51 after subtracting 0 from 51.
Append the next digit (4) from the dividend to 51 and continue with: 514 / 130

Let's proceed to step 3:
If we divide 514 by 130, we get 3 and a remainder of 124.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
The remainder is 124 after subtracting 390 from 514.
Append the next digit (7) from the dividend to 124 and continue with: 1247 / 130

Going ahead to step 4:
130 goes into 1247 9 times with a remainder of 77.
The next digit of our result is 9. 
Result so far: 39.0
If we subtract 1170 from 1247, we get 77.
Fetch the next digit (0) from the dividend, attach it to 77 and continue: 770 / 130

Advancing to step 5:
770 divided by 130 is 5 with a remainder of 120.
Record the quotient 5 as the next digit in the result. 
Result so far: 395.0
If we take 650 away from 770, we end up with 120.
Include the next digit (5) from the dividend after 120, then repeat: 1205 / 130

Let's proceed to step 6:
130 can be fit into 1205 9 times, resulting in a remainder of 35.
Use 9 as the next digit of our solution. 
Result so far: 3959.0
Subtract 1170 from 1205 to get 35.
Append the next digit (4) from the dividend to 35 and continue with: 354 / 130

On to step 7:
354 divided by 130 is 2 with a remainder of 94.
The next digit of our result is 2. 
Result so far: 39592.0
If we subtract 260 from 354, we get 94.
Include the next digit (7) from the dividend after 94, then repeat: 947 / 130

Going ahead to step 8:
If we divide 947 by 130, we get 7 and a remainder of 37.
Put 7 as the next digit of the answer. 
Result so far: 395927.0
If we subtract 910 from 947, we get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Step 9:
If we divide 370 by 130, we get 2 and a remainder of 110.
Use 2 as the next digit of our solution. 
Result so far: 395927.2
Subtracting 260 from 370 leaves us with 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Moving on to step 10:
130 goes into 1100 8 times with a remainder of 60.
The next digit of our result is 8. 
Result so far: 395927.28
If we take 1040 away from 1100, we end up with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

Step 11:
When dividing 600 by 130, we get 4 with a remainder of 80.
Use 4 as the next digit of our solution. 
Result so far: 395927.284
If we subtract 520 from 600, we get 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Moving on to step 12:
The number 130 fits into 800 6 times, leaving a remainder of 20.
Record the quotient 6 as the next digit in the result. 
Result so far: 395927.2846
Deduct 780 from 800 and we're left with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Going ahead to step 13:
130 can be fit into 200 1 times, resulting in a remainder of 70.
The next digit of our result is 1. 
Result so far: 395927.28461
Deduct 130 from 200 and we're left with 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Let's proceed to step 14:
When dividing 700 by 130, we get 5 with a remainder of 50.
The number 5 becomes the next digit in our result. 
Result so far: 395927.284615
If we take 650 away from 700, we end up with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Moving on to step 15:
130 goes into 500 3 times with a remainder of 110.
Put 3 as the next digit of the answer. 
Result so far: 395927.2846153
If we take 390 away from 500, we end up with 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Advancing to step 16:
When dividing 1100 by 130, we get 8 with a remainder of 60.
Write down 8 as next digit of the result. 
Result so far: 395927.28461538
Subtracting 1040 from 1100 leaves us with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

The final outcome is 395927.28461538, with a leftover of 6e-08.