61865164 ÷ 326 
We want to divide 61865164 by 326.

On to step 1:
The number 326 fits into 6 0 times, leaving a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Take the next digit (1) from the dividend and append it to 6, then repeat: 61 / 326

Advancing to step 2:
326 can be fit into 61 0 times, resulting in a remainder of 61.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 61 to get 61.
Include the next digit (8) from the dividend after 61, then repeat: 618 / 326

Advancing to step 3:
When dividing 618 by 326, we get 1 with a remainder of 292.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 326 from 618 to get 292.
Take the next digit (6) from the dividend and append it to 292, then repeat: 2926 / 326

Let's proceed to step 4:
If we divide 2926 by 326, we get 8 and a remainder of 318.
Put 8 as the next digit of the answer. 
Result so far: 18.0
The remainder is 318 after subtracting 2608 from 2926.
Include the next digit (5) from the dividend after 318, then repeat: 3185 / 326

Let's proceed to step 5:
If we divide 3185 by 326, we get 9 and a remainder of 251.
Put 9 as the next digit of the answer. 
Result so far: 189.0
Subtract 2934 from 3185 to get 251.
Grab the next digit (1) from the dividend, add it to 251, then carry on: 2511 / 326

On to step 6:
326 can be fit into 2511 7 times, resulting in a remainder of 229.
Put 7 as the next digit of the answer. 
Result so far: 1897.0
Subtracting 2282 from 2511 leaves us with 229.
Include the next digit (6) from the dividend after 229, then repeat: 2296 / 326

Advancing to step 7:
When dividing 2296 by 326, we get 7 with a remainder of 14.
The next digit of our result is 7. 
Result so far: 18977.0
If we subtract 2282 from 2296, we get 14.
Take the next digit (4) from the dividend and append it to 14, then repeat: 144 / 326

Step 8:
326 can be fit into 144 0 times, resulting in a remainder of 144.
Write down 0 as next digit of the result. 
Result so far: 189770.0
If we take 0 away from 144, we end up with 144.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1440, and continue the process.

Let's proceed to step 9:
The number 326 fits into 1440 4 times, leaving a remainder of 136.
Record the quotient 4 as the next digit in the result. 
Result so far: 189770.4
If we take 1304 away from 1440, we end up with 136.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1360, and continue the process.

Going ahead to step 10:
326 can be fit into 1360 4 times, resulting in a remainder of 56.
Use 4 as the next digit of our solution. 
Result so far: 189770.44
Subtract 1304 from 1360 to get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

The final result is 189770.44 with a remainder of 0.056.