We're dividing 61089288 by 826 
We want to divide 61089288 by 826.

Advancing to step 1:
826 can be fit into 6 0 times, resulting in a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 826

Advancing to step 2:
When dividing 61 by 826, we get 0 with a remainder of 61.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 61 and we're left with 61.
Include the next digit (0) from the dividend after 61, then repeat: 610 / 826

Let's proceed to step 3:
826 goes into 610 0 times with a remainder of 610.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 610 after subtracting 0 from 610.
Include the next digit (8) from the dividend after 610, then repeat: 6108 / 826

Advancing to step 4:
When dividing 6108 by 826, we get 7 with a remainder of 326.
The next digit of our result is 7. 
Result so far: 7.0
If we take 5782 away from 6108, we end up with 326.
Fetch the next digit (9) from the dividend, attach it to 326 and continue: 3269 / 826

Step 5:
826 goes into 3269 3 times with a remainder of 791.
Write down 3 as next digit of the result. 
Result so far: 73.0
If we take 2478 away from 3269, we end up with 791.
Append the next digit (2) from the dividend to 791 and continue with: 7912 / 826

On to step 6:
7912 divided by 826 is 9 with a remainder of 478.
Write down 9 as next digit of the result. 
Result so far: 739.0
If we take 7434 away from 7912, we end up with 478.
Bring next digit (8) of the dividend behind the 478 and repeat the process: 4788 / 826

Going ahead to step 7:
The number 826 fits into 4788 5 times, leaving a remainder of 658.
Record the quotient 5 as the next digit in the result. 
Result so far: 7395.0
Subtracting 4130 from 4788 leaves us with 658.
Bring next digit (8) of the dividend behind the 658 and repeat the process: 6588 / 826

Let's proceed to step 8:
826 goes into 6588 7 times with a remainder of 806.
Write down 7 as next digit of the result. 
Result so far: 73957.0
If we subtract 5782 from 6588, we get 806.
Since there are no more digits in the dividend, we add a zero to the remainder making it 8060, and continue the process.

On to step 9:
If we divide 8060 by 826, we get 9 and a remainder of 626.
The next digit of our result is 9. 
Result so far: 73957.9
If we take 7434 away from 8060, we end up with 626.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6260, and continue the process.

Step 10:
The number 826 fits into 6260 7 times, leaving a remainder of 478.
Use 7 as the next digit of our solution. 
Result so far: 73957.97
If we take 5782 away from 6260, we end up with 478.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4780, and continue the process.

Moving on to step 11:
826 can be fit into 4780 5 times, resulting in a remainder of 650.
The number 5 becomes the next digit in our result. 
Result so far: 73957.975
The remainder is 650 after subtracting 4130 from 4780.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6500, and continue the process.

Let's proceed to step 12:
826 goes into 6500 7 times with a remainder of 718.
Use 7 as the next digit of our solution. 
Result so far: 73957.9757
Deduct 5782 from 6500 and we're left with 718.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7180, and continue the process.

Moving on to step 13:
When dividing 7180 by 826, we get 8 with a remainder of 572.
Use 8 as the next digit of our solution. 
Result so far: 73957.97578
If we subtract 6608 from 7180, we get 572.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5720, and continue the process.

Moving on to step 14:
If we divide 5720 by 826, we get 6 and a remainder of 764.
Use 6 as the next digit of our solution. 
Result so far: 73957.975786
Subtract 4956 from 5720 to get 764.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7640, and continue the process.

Advancing to step 15:
826 can be fit into 7640 9 times, resulting in a remainder of 206.
Use 9 as the next digit of our solution. 
Result so far: 73957.9757869
Subtract 7434 from 7640 to get 206.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2060, and continue the process.

Moving on to step 16:
If we divide 2060 by 826, we get 2 and a remainder of 408.
Write down 2 as next digit of the result. 
Result so far: 73957.97578692
Deduct 1652 from 2060 and we're left with 408.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4080, and continue the process.

The final result is 73957.97578692 with a remainder of 4.08e-07.