437423 divided by 61 
We want to figure out the number of times 437423 can be divided by 61.

Let's proceed to step 1:
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: 0.0
Deduct 0 from 4 and we're left with 4.
Bring next digit (3) of the dividend behind the 4 and repeat the process: 43 / 61

On to step 2:
61 goes into 43 0 times with a remainder of 43.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 43 to get 43.
Grab the next digit (7) from the dividend, add it to 43, then carry on: 437 / 61

Let's proceed to step 3:
61 goes into 437 7 times with a remainder of 10.
Put 7 as the next digit of the answer. 
Result so far: 7.0
Subtracting 427 from 437 leaves us with 10.
Take the next digit (4) from the dividend and append it to 10, then repeat: 104 / 61

Advancing to step 4:
If we divide 104 by 61, we get 1 and a remainder of 43.
Write down 1 as next digit of the result. 
Result so far: 71.0
If we subtract 61 from 104, we get 43.
Bring next digit (2) of the dividend behind the 43 and repeat the process: 432 / 61

Let's proceed to step 5:
432 divided by 61 is 7 with a remainder of 5.
Put 7 as the next digit of the answer. 
Result so far: 717.0
Subtracting 427 from 432 leaves us with 5.
Grab the next digit (3) from the dividend, add it to 5, then carry on: 53 / 61

Advancing to step 6:
61 can be fit into 53 0 times, resulting in a remainder of 53.
Use 0 as the next digit of our solution. 
Result so far: 7170.0
The remainder is 53 after subtracting 0 from 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Let's proceed to step 7:
If we divide 530 by 61, we get 8 and a remainder of 42.
Write down 8 as next digit of the result. 
Result so far: 7170.8
Subtracting 488 from 530 leaves us with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Step 8:
61 can be fit into 420 6 times, resulting in a remainder of 54.
The number 6 becomes the next digit in our result. 
Result so far: 7170.86
Subtract 366 from 420 to get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Going ahead to step 9:
540 divided by 61 is 8 with a remainder of 52.
Write down 8 as next digit of the result. 
Result so far: 7170.868
Subtracting 488 from 540 leaves us with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Let's proceed to step 10:
When dividing 520 by 61, we get 8 with a remainder of 32.
The next digit of our result is 8. 
Result so far: 7170.8688
Subtract 488 from 520 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

After the division, we end up with 7170.8688 and a remainder of 0.00032.