We're dividing 61439690 by 235 
Let's see how many times 235 fits into 61439690.

On to step 1:
When dividing 6 by 235, we get 0 with a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 235

Let's proceed to step 2:
The number 235 fits into 61 0 times, leaving a remainder of 61.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 61 leaves us with 61.
Include the next digit (4) from the dividend after 61, then repeat: 614 / 235

Going ahead to step 3:
The number 235 fits into 614 2 times, leaving a remainder of 144.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 144 after subtracting 470 from 614.
Append the next digit (3) from the dividend to 144 and continue with: 1443 / 235

On to step 4:
When dividing 1443 by 235, we get 6 with a remainder of 33.
Use 6 as the next digit of our solution. 
Result so far: 26.0
If we subtract 1410 from 1443, we get 33.
Bring next digit (9) of the dividend behind the 33 and repeat the process: 339 / 235

Let's proceed to step 5:
The number 235 fits into 339 1 times, leaving a remainder of 104.
Use 1 as the next digit of our solution. 
Result so far: 261.0
Deduct 235 from 339 and we're left with 104.
Append the next digit (6) from the dividend to 104 and continue with: 1046 / 235

Moving on to step 6:
If we divide 1046 by 235, we get 4 and a remainder of 106.
The next digit of our result is 4. 
Result so far: 2614.0
If we take 940 away from 1046, we end up with 106.
Take the next digit (9) from the dividend and append it to 106, then repeat: 1069 / 235

Step 7:
235 goes into 1069 4 times with a remainder of 129.
Use 4 as the next digit of our solution. 
Result so far: 26144.0
If we subtract 940 from 1069, we get 129.
Include the next digit (0) from the dividend after 129, then repeat: 1290 / 235

Going ahead to step 8:
1290 divided by 235 is 5 with a remainder of 115.
Use 5 as the next digit of our solution. 
Result so far: 261445.0
If we take 1175 away from 1290, we end up with 115.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1150, and continue the process.

Step 9:
If we divide 1150 by 235, we get 4 and a remainder of 210.
Write down 4 as next digit of the result. 
Result so far: 261445.4
Deduct 940 from 1150 and we're left with 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Moving on to step 10:
If we divide 2100 by 235, we get 8 and a remainder of 220.
Record the quotient 8 as the next digit in the result. 
Result so far: 261445.48
If we take 1880 away from 2100, we end up with 220.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2200, and continue the process.

On to step 11:
235 goes into 2200 9 times with a remainder of 85.
The number 9 becomes the next digit in our result. 
Result so far: 261445.489
If we take 2115 away from 2200, we end up with 85.
Since there are no more digits in the dividend, we add a zero to the remainder making it 850, and continue the process.

Let's proceed to step 12:
The number 235 fits into 850 3 times, leaving a remainder of 145.
Record the quotient 3 as the next digit in the result. 
Result so far: 261445.4893
If we take 705 away from 850, we end up with 145.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1450, and continue the process.

Going ahead to step 13:
235 goes into 1450 6 times with a remainder of 40.
Record the quotient 6 as the next digit in the result. 
Result so far: 261445.48936
If we subtract 1410 from 1450, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Going ahead to step 14:
235 can be fit into 400 1 times, resulting in a remainder of 165.
The next digit of our result is 1. 
Result so far: 261445.489361
If we take 235 away from 400, we end up with 165.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1650, and continue the process.

On to step 15:
235 can be fit into 1650 7 times, resulting in a remainder of 5.
The number 7 becomes the next digit in our result. 
Result so far: 261445.4893617
If we take 1645 away from 1650, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 16:
235 can be fit into 50 0 times, resulting in a remainder of 50.
Use 0 as the next digit of our solution. 
Result so far: 261445.4893617
Subtracting 0 from 50 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

In conclusion, the division gives 261445.4893617 with a balance of 5e-08.