We look at the division of 440371 by 61 
Our goal is to divide 440371 by 61.

On to step 1:
When dividing 4 by 61, we get 0 with a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Bring next digit (4) of the dividend behind the 4 and repeat the process: 44 / 61

On to step 2:
44 divided by 61 is 0 with a remainder of 44.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 44 leaves us with 44.
Fetch the next digit (0) from the dividend, attach it to 44 and continue: 440 / 61

Advancing to step 3:
61 can be fit into 440 7 times, resulting in a remainder of 13.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
Subtracting 427 from 440 leaves us with 13.
Fetch the next digit (3) from the dividend, attach it to 13 and continue: 133 / 61

Let's proceed to step 4:
If we divide 133 by 61, we get 2 and a remainder of 11.
Write down 2 as next digit of the result. 
Result so far: 72.0
Subtracting 122 from 133 leaves us with 11.
Include the next digit (7) from the dividend after 11, then repeat: 117 / 61

Moving on to step 5:
117 divided by 61 is 1 with a remainder of 56.
Record the quotient 1 as the next digit in the result. 
Result so far: 721.0
Subtract 61 from 117 to get 56.
Fetch the next digit (1) from the dividend, attach it to 56 and continue: 561 / 61

Advancing to step 6:
When dividing 561 by 61, we get 9 with a remainder of 12.
Put 9 as the next digit of the answer. 
Result so far: 7219.0
If we subtract 549 from 561, we get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Moving on to step 7:
The number 61 fits into 120 1 times, leaving a remainder of 59.
Write down 1 as next digit of the result. 
Result so far: 7219.1
Subtract 61 from 120 to get 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Step 8:
If we divide 590 by 61, we get 9 and a remainder of 41.
Record the quotient 9 as the next digit in the result. 
Result so far: 7219.19
If we take 549 away from 590, we end up with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

On to step 9:
When dividing 410 by 61, we get 6 with a remainder of 44.
Write down 6 as next digit of the result. 
Result so far: 7219.196
Deduct 366 from 410 and we're left with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Step 10:
If we divide 440 by 61, we get 7 and a remainder of 13.
The number 7 becomes the next digit in our result. 
Result so far: 7219.1967
Subtracting 427 from 440 leaves us with 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

On to step 11:
When dividing 130 by 61, we get 2 with a remainder of 8.
Put 2 as the next digit of the answer. 
Result so far: 7219.19672
If we subtract 122 from 130, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 12:
The number 61 fits into 80 1 times, leaving a remainder of 19.
Put 1 as the next digit of the answer. 
Result so far: 7219.196721
The remainder is 19 after subtracting 61 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Step 13:
190 divided by 61 is 3 with a remainder of 7.
The number 3 becomes the next digit in our result. 
Result so far: 7219.1967213
The remainder is 7 after subtracting 183 from 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Advancing to step 14:
The number 61 fits into 70 1 times, leaving a remainder of 9.
Record the quotient 1 as the next digit in the result. 
Result so far: 7219.19672131
Deduct 61 from 70 and we're left with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

The final result is 7219.19672131 with a remainder of 9e-09.