We're dividing 51244781 by 497 
We want to figure out the number of times 51244781 can be divided by 497.

Moving on to step 1:
5 divided by 497 is 0 with a remainder of 5.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Append the next digit (1) from the dividend to 5 and continue with: 51 / 497

Moving on to step 2:
If we divide 51 by 497, we get 0 and a remainder of 51.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 51, we end up with 51.
Append the next digit (2) from the dividend to 51 and continue with: 512 / 497

On to step 3:
497 goes into 512 1 times with a remainder of 15.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 497 from 512, we get 15.
Take the next digit (4) from the dividend and append it to 15, then repeat: 154 / 497

Step 4:
154 divided by 497 is 0 with a remainder of 154.
Record the quotient 0 as the next digit in the result. 
Result so far: 10.0
Deduct 0 from 154 and we're left with 154.
Take the next digit (4) from the dividend and append it to 154, then repeat: 1544 / 497

Advancing to step 5:
497 can be fit into 1544 3 times, resulting in a remainder of 53.
Record the quotient 3 as the next digit in the result. 
Result so far: 103.0
Deduct 1491 from 1544 and we're left with 53.
Append the next digit (7) from the dividend to 53 and continue with: 537 / 497

Advancing to step 6:
537 divided by 497 is 1 with a remainder of 40.
Write down 1 as next digit of the result. 
Result so far: 1031.0
Deduct 497 from 537 and we're left with 40.
Bring next digit (8) of the dividend behind the 40 and repeat the process: 408 / 497

Step 7:
497 can be fit into 408 0 times, resulting in a remainder of 408.
The number 0 becomes the next digit in our result. 
Result so far: 10310.0
If we subtract 0 from 408, we get 408.
Append the next digit (1) from the dividend to 408 and continue with: 4081 / 497

Moving on to step 8:
4081 divided by 497 is 8 with a remainder of 105.
The number 8 becomes the next digit in our result. 
Result so far: 103108.0
Deduct 3976 from 4081 and we're left with 105.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1050, and continue the process.

Moving on to step 9:
The number 497 fits into 1050 2 times, leaving a remainder of 56.
Write down 2 as next digit of the result. 
Result so far: 103108.2
The remainder is 56 after subtracting 994 from 1050.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Moving on to step 10:
The number 497 fits into 560 1 times, leaving a remainder of 63.
Put 1 as the next digit of the answer. 
Result so far: 103108.21
Deduct 497 from 560 and we're left with 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 630, and continue the process.

Moving on to step 11:
When dividing 630 by 497, we get 1 with a remainder of 133.
Use 1 as the next digit of our solution. 
Result so far: 103108.211
Deduct 497 from 630 and we're left with 133.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1330, and continue the process.

In conclusion, the division gives 103108.211 with a balance of 0.0133.