Answer: 20,4
Explanation:

First, we take from 1040, only 104 and look up for a number that multiply by 51 gives less or equal 102, so:
, this 2 goes to the answer
and 104 - 102 = 2
And now we use the last zero from 1040, and now we have a 20, but that number is less than 51, so we add another zero to have a 200, and we have to add another zero to the 2 of the answer
So, our answer until now is 20
Now, we add a coma to the answer (20,) and with the 200, we look up for a number that multiply by 51 gives less or equal 200, so:

And the answer until now is 20,3
and 200-153 = 47
We are in the same case, so we add a zero to get 470 and we look up for a number that multiply by 51 gives less or equal 470, so:

So the answer so far is 20,39