61948261 ÷ 527 
We want to figure out the number of times 61948261 can be divided by 527.

On to step 1:
6 divided by 527 is 0 with a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Bring next digit (1) of the dividend behind the 6 and repeat the process: 61 / 527

Going ahead to step 2:
61 divided by 527 is 0 with a remainder of 61.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 61 and we're left with 61.
Grab the next digit (9) from the dividend, add it to 61, then carry on: 619 / 527

Moving on to step 3:
527 goes into 619 1 times with a remainder of 92.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 527 away from 619, we end up with 92.
Append the next digit (4) from the dividend to 92 and continue with: 924 / 527

Moving on to step 4:
When dividing 924 by 527, we get 1 with a remainder of 397.
Record the quotient 1 as the next digit in the result. 
Result so far: 11.0
The remainder is 397 after subtracting 527 from 924.
Take the next digit (8) from the dividend and append it to 397, then repeat: 3978 / 527

Moving on to step 5:
When dividing 3978 by 527, we get 7 with a remainder of 289.
The next digit of our result is 7. 
Result so far: 117.0
Subtract 3689 from 3978 to get 289.
Take the next digit (2) from the dividend and append it to 289, then repeat: 2892 / 527

Let's proceed to step 6:
2892 divided by 527 is 5 with a remainder of 257.
The next digit of our result is 5. 
Result so far: 1175.0
If we take 2635 away from 2892, we end up with 257.
Grab the next digit (6) from the dividend, add it to 257, then carry on: 2576 / 527

Moving on to step 7:
527 goes into 2576 4 times with a remainder of 468.
Put 4 as the next digit of the answer. 
Result so far: 11754.0
Subtract 2108 from 2576 to get 468.
Include the next digit (1) from the dividend after 468, then repeat: 4681 / 527

Going ahead to step 8:
When dividing 4681 by 527, we get 8 with a remainder of 465.
Put 8 as the next digit of the answer. 
Result so far: 117548.0
The remainder is 465 after subtracting 4216 from 4681.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4650, and continue the process.

Going ahead to step 9:
527 goes into 4650 8 times with a remainder of 434.
The number 8 becomes the next digit in our result. 
Result so far: 117548.8
Subtract 4216 from 4650 to get 434.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4340, and continue the process.

Let's proceed to step 10:
527 goes into 4340 8 times with a remainder of 124.
The next digit of our result is 8. 
Result so far: 117548.88
The remainder is 124 after subtracting 4216 from 4340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1240, and continue the process.

In conclusion, the division gives 117548.88 with a balance of 0.124.