We look at the division of 39049714 by 61 
Let's see how many times 61 fits into 39049714.

Advancing to step 1:
When dividing 3 by 61, we get 0 with a remainder of 3.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Bring next digit (9) of the dividend behind the 3 and repeat the process: 39 / 61

Going ahead to step 2:
The number 61 fits into 39 0 times, leaving a remainder of 39.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 39 and we're left with 39.
Take the next digit (0) from the dividend and append it to 39, then repeat: 390 / 61

Step 3:
The number 61 fits into 390 6 times, leaving a remainder of 24.
Record the quotient 6 as the next digit in the result. 
Result so far: 6.0
Subtract 366 from 390 to get 24.
Append the next digit (4) from the dividend to 24 and continue with: 244 / 61

Let's proceed to step 4:
The number 61 fits into 244 4 times, leaving a remainder of 0.
The next digit of our result is 4. 
Result so far: 64.0
If we subtract 244 from 244, we get 0.
Include the next digit (9) from the dividend after 0, then repeat: 9 / 61

Step 5:
If we divide 9 by 61, we get 0 and a remainder of 9.
The next digit of our result is 0. 
Result so far: 640.0
If we take 0 away from 9, we end up with 9.
Fetch the next digit (7) from the dividend, attach it to 9 and continue: 97 / 61

Advancing to step 6:
61 goes into 97 1 times with a remainder of 36.
Put 1 as the next digit of the answer. 
Result so far: 6401.0
If we subtract 61 from 97, we get 36.
Append the next digit (1) from the dividend to 36 and continue with: 361 / 61

Advancing to step 7:
The number 61 fits into 361 5 times, leaving a remainder of 56.
Use 5 as the next digit of our solution. 
Result so far: 64015.0
Subtract 305 from 361 to get 56.
Bring next digit (4) of the dividend behind the 56 and repeat the process: 564 / 61

On to step 8:
61 goes into 564 9 times with a remainder of 15.
Use 9 as the next digit of our solution. 
Result so far: 640159.0
If we subtract 549 from 564, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Advancing to step 9:
61 can be fit into 150 2 times, resulting in a remainder of 28.
Use 2 as the next digit of our solution. 
Result so far: 640159.2
The remainder is 28 after subtracting 122 from 150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Advancing to step 10:
61 can be fit into 280 4 times, resulting in a remainder of 36.
Write down 4 as next digit of the result. 
Result so far: 640159.24
The remainder is 36 after subtracting 244 from 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Moving on to step 11:
When dividing 360 by 61, we get 5 with a remainder of 55.
The next digit of our result is 5. 
Result so far: 640159.245
Subtract 305 from 360 to get 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Advancing to step 12:
The number 61 fits into 550 9 times, leaving a remainder of 1.
Write down 9 as next digit of the result. 
Result so far: 640159.2459
Subtracting 549 from 550 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Moving on to step 13:
If we divide 10 by 61, we get 0 and a remainder of 10.
The next digit of our result is 0. 
Result so far: 640159.2459
Deduct 0 from 10 and we're left with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Step 14:
61 can be fit into 100 1 times, resulting in a remainder of 39.
Put 1 as the next digit of the answer. 
Result so far: 640159.245901
Deduct 61 from 100 and we're left with 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Moving on to step 15:
61 can be fit into 390 6 times, resulting in a remainder of 24.
Put 6 as the next digit of the answer. 
Result so far: 640159.2459016
Subtracting 366 from 390 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Step 16:
61 can be fit into 240 3 times, resulting in a remainder of 57.
Record the quotient 3 as the next digit in the result. 
Result so far: 640159.24590163
If we take 183 away from 240, we end up with 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

In conclusion, the division gives 640159.24590163 with a balance of 5.7e-08.