We look at the division of 61227433 by 705 
Let's see how many times 705 fits into 61227433.

Going ahead to step 1:
705 goes into 6 0 times with a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 705

Step 2:
61 divided by 705 is 0 with a remainder of 61.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 61 and we're left with 61.
Append the next digit (2) from the dividend to 61 and continue with: 612 / 705

Let's proceed to step 3:
The number 705 fits into 612 0 times, leaving a remainder of 612.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 612, we get 612.
Grab the next digit (2) from the dividend, add it to 612, then carry on: 6122 / 705

Let's proceed to step 4:
The number 705 fits into 6122 8 times, leaving a remainder of 482.
Write down 8 as next digit of the result. 
Result so far: 8.0
The remainder is 482 after subtracting 5640 from 6122.
Bring next digit (7) of the dividend behind the 482 and repeat the process: 4827 / 705

Advancing to step 5:
705 goes into 4827 6 times with a remainder of 597.
Put 6 as the next digit of the answer. 
Result so far: 86.0
If we take 4230 away from 4827, we end up with 597.
Bring next digit (4) of the dividend behind the 597 and repeat the process: 5974 / 705

On to step 6:
705 goes into 5974 8 times with a remainder of 334.
Record the quotient 8 as the next digit in the result. 
Result so far: 868.0
If we subtract 5640 from 5974, we get 334.
Take the next digit (3) from the dividend and append it to 334, then repeat: 3343 / 705

On to step 7:
705 goes into 3343 4 times with a remainder of 523.
Record the quotient 4 as the next digit in the result. 
Result so far: 8684.0
If we subtract 2820 from 3343, we get 523.
Fetch the next digit (3) from the dividend, attach it to 523 and continue: 5233 / 705

Going ahead to step 8:
If we divide 5233 by 705, we get 7 and a remainder of 298.
The next digit of our result is 7. 
Result so far: 86847.0
If we subtract 4935 from 5233, we get 298.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2980, and continue the process.

Going ahead to step 9:
2980 divided by 705 is 4 with a remainder of 160.
Use 4 as the next digit of our solution. 
Result so far: 86847.4
If we take 2820 away from 2980, we end up with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

On to step 10:
If we divide 1600 by 705, we get 2 and a remainder of 190.
Put 2 as the next digit of the answer. 
Result so far: 86847.42
If we subtract 1410 from 1600, we get 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1900, and continue the process.

Let's proceed to step 11:
705 goes into 1900 2 times with a remainder of 490.
Use 2 as the next digit of our solution. 
Result so far: 86847.422
Subtracting 1410 from 1900 leaves us with 490.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4900, and continue the process.

The final result is 86847.422 with a remainder of 0.049.