439247 divided by 61 
We're looking to find how many times 61 goes into 439247.

Step 1:
The number 61 fits into 4 0 times, leaving a remainder of 4.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Append the next digit (3) from the dividend to 4 and continue with: 43 / 61

Going ahead to step 2:
If we divide 43 by 61, we get 0 and a remainder of 43.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 43 and we're left with 43.
Grab the next digit (9) from the dividend, add it to 43, then carry on: 439 / 61

Step 3:
When dividing 439 by 61, we get 7 with a remainder of 12.
Put 7 as the next digit of the answer. 
Result so far: 7.0
Deduct 427 from 439 and we're left with 12.
Include the next digit (2) from the dividend after 12, then repeat: 122 / 61

Advancing to step 4:
61 can be fit into 122 2 times, resulting in a remainder of 0.
Put 2 as the next digit of the answer. 
Result so far: 72.0
Deduct 122 from 122 and we're left with 0.
Append the next digit (4) from the dividend to 0 and continue with: 4 / 61

Step 5:
The number 61 fits into 4 0 times, leaving a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 720.0
If we take 0 away from 4, we end up with 4.
Include the next digit (7) from the dividend after 4, then repeat: 47 / 61

On to step 6:
47 divided by 61 is 0 with a remainder of 47.
The number 0 becomes the next digit in our result. 
Result so far: 7200.0
Deduct 0 from 47 and we're left with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

On to step 7:
61 can be fit into 470 7 times, resulting in a remainder of 43.
Record the quotient 7 as the next digit in the result. 
Result so far: 7200.7
The remainder is 43 after subtracting 427 from 470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Moving on to step 8:
61 can be fit into 430 7 times, resulting in a remainder of 3.
Use 7 as the next digit of our solution. 
Result so far: 7200.77
Deduct 427 from 430 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Our division results in 7200.77 with a remaining 0.003.