We look at the division of 61030045 by 705 
We want to divide 61030045 by 705.

Moving on to step 1:
705 goes into 6 0 times with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Grab the next digit (1) from the dividend, add it to 6, then carry on: 61 / 705

Advancing to step 2:
The number 705 fits into 61 0 times, leaving a remainder of 61.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 61 to get 61.
Grab the next digit (0) from the dividend, add it to 61, then carry on: 610 / 705

Moving on to step 3:
705 goes into 610 0 times with a remainder of 610.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 610 leaves us with 610.
Take the next digit (3) from the dividend and append it to 610, then repeat: 6103 / 705

Let's proceed to step 4:
The number 705 fits into 6103 8 times, leaving a remainder of 463.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
Deduct 5640 from 6103 and we're left with 463.
Append the next digit (0) from the dividend to 463 and continue with: 4630 / 705

On to step 5:
The number 705 fits into 4630 6 times, leaving a remainder of 400.
The next digit of our result is 6. 
Result so far: 86.0
Subtracting 4230 from 4630 leaves us with 400.
Bring next digit (0) of the dividend behind the 400 and repeat the process: 4000 / 705

Step 6:
705 can be fit into 4000 5 times, resulting in a remainder of 475.
Write down 5 as next digit of the result. 
Result so far: 865.0
If we subtract 3525 from 4000, we get 475.
Append the next digit (4) from the dividend to 475 and continue with: 4754 / 705

Going ahead to step 7:
705 can be fit into 4754 6 times, resulting in a remainder of 524.
Put 6 as the next digit of the answer. 
Result so far: 8656.0
Subtracting 4230 from 4754 leaves us with 524.
Append the next digit (5) from the dividend to 524 and continue with: 5245 / 705

Moving on to step 8:
705 goes into 5245 7 times with a remainder of 310.
Record the quotient 7 as the next digit in the result. 
Result so far: 86567.0
Deduct 4935 from 5245 and we're left with 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3100, and continue the process.

Step 9:
705 goes into 3100 4 times with a remainder of 280.
The number 4 becomes the next digit in our result. 
Result so far: 86567.4
Subtracting 2820 from 3100 leaves us with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

On to step 10:
2800 divided by 705 is 3 with a remainder of 685.
The next digit of our result is 3. 
Result so far: 86567.43
If we subtract 2115 from 2800, we get 685.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6850, and continue the process.

On to step 11:
705 can be fit into 6850 9 times, resulting in a remainder of 505.
Write down 9 as next digit of the result. 
Result so far: 86567.439
Subtracting 6345 from 6850 leaves us with 505.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5050, and continue the process.

Let's proceed to step 12:
5050 divided by 705 is 7 with a remainder of 115.
Write down 7 as next digit of the result. 
Result so far: 86567.4397
Subtracting 4935 from 5050 leaves us 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.

On to step 13:
The number 705 fits into 1150 1 times, leaving a remainder of 445.
Use 1 as the next digit of our solution. 
Result so far: 86567.43971
Deduct 705 from 1150 and we're left with 445.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4450, and continue the process.

Let's proceed to step 14:
4450 divided by 705 is 6 with a remainder of 220.
Write down 6 as next digit of the result. 
Result so far: 86567.439716
If we take 4230 away from 4450, 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.

Step 15:
When dividing 2200 by 705, we get 3 with a remainder of 85.
Record the quotient 3 as the next digit in the result. 
Result so far: 86567.4397163
The remainder is 85 after subtracting 2115 from 2200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 850, and continue the process.

Advancing to step 16:
When dividing 850 by 705, we get 1 with a remainder of 145.
The next digit of our result is 1. 
Result so far: 86567.43971631
Deduct 705 from 850 and we're left 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.

The final result is 86567.43971631 with a remainder of 1.45e-07.