We're dividing 40899 by 61 
We want to figure out the number of times 40899 can be divided by 61.

Advancing to step 1:
61 can be fit into 4 0 times, resulting in a remainder of 4.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 61

Step 2:
61 can be fit into 40 0 times, resulting in a remainder of 40.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Bring next digit (8) of the dividend behind the 40 and repeat the process: 408 / 61

On to step 3:
When dividing 408 by 61, we get 6 with a remainder of 42.
The number 6 becomes the next digit in our result. 
Result so far: 6.0
If we take 366 away from 408, we end up with 42.
Bring next digit (9) of the dividend behind the 42 and repeat the process: 429 / 61

On to step 4:
61 goes into 429 7 times with a remainder of 2.
Put 7 as the next digit of the answer. 
Result so far: 67.0
Deduct 427 from 429 and we're left with 2.
Fetch the next digit (9) from the dividend, attach it to 2 and continue: 29 / 61

On to step 5:
If we divide 29 by 61, we get 0 and a remainder of 29.
Record the quotient 0 as the next digit in the result. 
Result so far: 670.0
The remainder is 29 after subtracting 0 from 29.
Since there are no more digits in the dividend, we add a zero to the remainder making it 290, and continue the process.

On to step 6:
The number 61 fits into 290 4 times, leaving a remainder of 46.
The number 4 becomes the next digit in our result. 
Result so far: 670.4
Deduct 244 from 290 and we're left with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Going ahead to step 7:
The number 61 fits into 460 7 times, leaving a remainder of 33.
The next digit of our result is 7. 
Result so far: 670.47
Subtract 427 from 460 to get 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

On to step 8:
61 goes into 330 5 times with a remainder of 25.
Put 5 as the next digit of the answer. 
Result so far: 670.475
Subtract 305 from 330 to get 25.
Since there are no more digits in the dividend, we add a zero to the remainder making it 250, and continue the process.

Let's proceed to step 9:
61 can be fit into 250 4 times, resulting in a remainder of 6.
The number 4 becomes the next digit in our result. 
Result so far: 670.4754
Deduct 244 from 250 and we're left with 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

Moving on to step 10:
60 divided by 61 is 0 with a remainder of 60.
The next digit of our result is 0. 
Result so far: 670.4754
If we subtract 0 from 60, we get 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

On to step 11:
600 divided by 61 is 9 with a remainder of 51.
Use 9 as the next digit of our solution. 
Result so far: 670.475409
Subtracting 549 from 600 leaves us with 51.
Since there are no more digits in the dividend, we add a zero to the remainder making it 510, and continue the process.

Let's proceed to step 12:
61 goes into 510 8 times with a remainder of 22.
Put 8 as the next digit of the answer. 
Result so far: 670.4754098
The remainder is 22 after subtracting 488 from 510.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Moving on to step 13:
The number 61 fits into 220 3 times, leaving a remainder of 37.
The number 3 becomes the next digit in our result. 
Result so far: 670.47540983
If we take 183 away from 220, we end up with 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Our division results in 670.47540983 with a remaining 3.7e-08.