61478585 ÷ 234 
Our goal is to divide 61478585 by 234.

Let's proceed to step 1:
If we divide 6 by 234, we get 0 and a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Fetch the next digit (1) from the dividend, attach it to 6 and continue: 61 / 234

Going ahead to step 2:
234 can be fit into 61 0 times, resulting in a remainder of 61.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 61 to get 61.
Append the next digit (4) from the dividend to 61 and continue with: 614 / 234

Step 3:
234 can be fit into 614 2 times, resulting in a remainder of 146.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
If we subtract 468 from 614, we get 146.
Append the next digit (7) from the dividend to 146 and continue with: 1467 / 234

Going ahead to step 4:
When dividing 1467 by 234, we get 6 with a remainder of 63.
Write down 6 as next digit of the result. 
Result so far: 26.0
The remainder is 63 after subtracting 1404 from 1467.
Take the next digit (8) from the dividend and append it to 63, then repeat: 638 / 234

Advancing to step 5:
When dividing 638 by 234, we get 2 with a remainder of 170.
Use 2 as the next digit of our solution. 
Result so far: 262.0
Subtracting 468 from 638 leaves us with 170.
Grab the next digit (5) from the dividend, add it to 170, then carry on: 1705 / 234

Moving on to step 6:
The number 234 fits into 1705 7 times, leaving a remainder of 67.
Write down 7 as next digit of the result. 
Result so far: 2627.0
Deduct 1638 from 1705 and we're left with 67.
Grab the next digit (8) from the dividend, add it to 67, then carry on: 678 / 234

Step 7:
678 divided by 234 is 2 with a remainder of 210.
The next digit of our result is 2. 
Result so far: 26272.0
If we take 468 away from 678, we end up with 210.
Grab the next digit (5) from the dividend, add it to 210, then carry on: 2105 / 234

Advancing to step 8:
When dividing 2105 by 234, we get 8 with a remainder of 233.
Write down 8 as next digit of the result. 
Result so far: 262728.0
The remainder is 233 after subtracting 1872 from 2105.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2330, and continue the process.

On to step 9:
The number 234 fits into 2330 9 times, leaving a remainder of 224.
Put 9 as the next digit of the answer. 
Result so far: 262728.9
The remainder is 224 after subtracting 2106 from 2330.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

Going ahead to step 10:
2240 divided by 234 is 9 with a remainder of 134.
Write down 9 as next digit of the result. 
Result so far: 262728.99
If we subtract 2106 from 2240, we get 134.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1340, and continue the process.

After the division, we end up with 262728.99 and a remainder of 0.134.