51696 ÷ 40 
Let's see how many times 40 fits into 51696.

Let's proceed to step 1:
When dividing 5 by 40, we get 0 with a remainder of 5.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 5 and we're left with 5.
Append the next digit (1) from the dividend to 5 and continue with: 51 / 40

On to step 2:
When dividing 51 by 40, we get 1 with a remainder of 11.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we take 40 away from 51, we end up with 11.
Grab the next digit (6) from the dividend, add it to 11, then carry on: 116 / 40

Moving on to step 3:
When dividing 116 by 40, we get 2 with a remainder of 36.
The next digit of our result is 2. 
Result so far: 12.0
Subtracting 80 from 116 leaves us with 36.
Take the next digit (9) from the dividend and append it to 36, then repeat: 369 / 40

Step 4:
40 goes into 369 9 times with a remainder of 9.
Record the quotient 9 as the next digit in the result. 
Result so far: 129.0
Deduct 360 from 369 and we're left with 9.
Append the next digit (6) from the dividend to 9 and continue with: 96 / 40

Going ahead to step 5:
40 can be fit into 96 2 times, resulting in a remainder of 16.
Put 2 as the next digit of the answer. 
Result so far: 1292.0
Subtract 80 from 96 to get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 6:
40 goes into 160 4 times with a remainder of 0.
Put 4 as the next digit of the answer. 
Result so far: 1292.4
Deduct 160 from 160 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 7:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 1292.4
If we subtract 0 from 0, we 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.

Let's proceed to step 8:
0 divided by 40 is 0 with a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 1292.4
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 1292.4 and a remainder of 0.0.