61017314 ÷ 148 
We want to figure out the number of times 61017314 can be divided by 148.

On to step 1:
If we divide 6 by 148, we get 0 and a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Bring next digit (1) of the dividend behind the 6 and repeat the process: 61 / 148

Step 2:
148 goes into 61 0 times with a remainder of 61.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 61, we get 61.
Bring next digit (0) of the dividend behind the 61 and repeat the process: 610 / 148

Let's proceed to step 3:
If we divide 610 by 148, we get 4 and a remainder of 18.
Write down 4 as next digit of the result. 
Result so far: 4.0
The remainder is 18 after subtracting 592 from 610.
Take the next digit (1) from the dividend and append it to 18, then repeat: 181 / 148

Advancing to step 4:
The number 148 fits into 181 1 times, leaving a remainder of 33.
The next digit of our result is 1. 
Result so far: 41.0
Subtract 148 from 181 to get 33.
Grab the next digit (7) from the dividend, add it to 33, then carry on: 337 / 148

Step 5:
148 can be fit into 337 2 times, resulting in a remainder of 41.
The number 2 becomes the next digit in our result. 
Result so far: 412.0
The remainder is 41 after subtracting 296 from 337.
Append the next digit (3) from the dividend to 41 and continue with: 413 / 148

Advancing to step 6:
148 goes into 413 2 times with a remainder of 117.
Write down 2 as next digit of the result. 
Result so far: 4122.0
Subtract 296 from 413 to get 117.
Take the next digit (1) from the dividend and append it to 117, then repeat: 1171 / 148

On to step 7:
The number 148 fits into 1171 7 times, leaving a remainder of 135.
Put 7 as the next digit of the answer. 
Result so far: 41227.0
If we take 1036 away from 1171, we end up with 135.
Bring next digit (4) of the dividend behind the 135 and repeat the process: 1354 / 148

Advancing to step 8:
148 can be fit into 1354 9 times, resulting in a remainder of 22.
Write down 9 as next digit of the result. 
Result so far: 412279.0
The remainder is 22 after subtracting 1332 from 1354.
Since there are no more digits in the dividend, we add a zero to the remainder making it 220, and continue the process.

Advancing to step 9:
148 can be fit into 220 1 times, resulting in a remainder of 72.
Put 1 as the next digit of the answer. 
Result so far: 412279.1
If we take 148 away from 220, we end up with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Going ahead to step 10:
The number 148 fits into 720 4 times, leaving a remainder of 128.
Record the quotient 4 as the next digit in the result. 
Result so far: 412279.14
If we take 592 away from 720, we end up with 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

Advancing to step 11:
The number 148 fits into 1280 8 times, leaving a remainder of 96.
Put 8 as the next digit of the answer. 
Result so far: 412279.148
Subtracting 1184 from 1280 leaves us with 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Step 12:
When dividing 960 by 148, we get 6 with a remainder of 72.
The next digit of our result is 6. 
Result so far: 412279.1486
If we take 888 away from 960, we end up with 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Let's proceed to step 13:
148 can be fit into 720 4 times, resulting in a remainder of 128.
The next digit of our result is 4. 
Result so far: 412279.14864
Subtracting 592 from 720 leaves us with 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

Moving on to step 14:
If we divide 1280 by 148, we get 8 and a remainder of 96.
The next digit of our result is 8. 
Result so far: 412279.148648
Subtracting 1184 from 1280 leaves us with 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Going ahead to step 15:
148 goes into 960 6 times with a remainder of 72.
Use 6 as the next digit of our solution. 
Result so far: 412279.1486486
Subtract 888 from 960 to get 72.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

On to step 16:
If we divide 720 by 148, we get 4 and a remainder of 128.
The next digit of our result is 4. 
Result so far: 412279.14864864
Deduct 592 from 720 and we're left with 128.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1280, and continue the process.

In conclusion, the division gives 412279.14864864 with a balance of 1.28e-07.