We divide 61051486 by 926
Let's see how many times 926 fits into 61051486.

Advancing to step 1:
If we divide 6 by 926, we get 0 and a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Take the next digit (1) from the dividend and append it to 6, then repeat: 61 / 926

Step 2:
61 divided by 926 is 0 with a remainder of 61.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 61 to get 61.
Bring next digit (0) of the dividend behind the 61 and repeat the process: 610 / 926

Going ahead to step 3:
926 can be fit into 610 0 times, resulting in a remainder of 610.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 610 after subtracting 0 from 610.
Append the next digit (5) from the dividend to 610 and continue with: 6105 / 926

Going ahead to step 4:
926 goes into 6105 6 times with a remainder of 549.
Write down 6 as next digit of the result. 
Result so far: 6.0
Subtract 5556 from 6105 to get 549.
Take the next digit (1) from the dividend and append it to 549, then repeat: 5491 / 926

Advancing to step 5:
926 goes into 5491 5 times with a remainder of 861.
The number 5 becomes the next digit in our result. 
Result so far: 65.0
Deduct 4630 from 5491 and we're left with 861.
Bring next digit (4) of the dividend behind the 861 and repeat the process: 8614 / 926

Advancing to step 6:
926 can be fit into 8614 9 times, resulting in a remainder of 280.
Put 9 as the next digit of the answer. 
Result so far: 659.0
Subtracting 8334 from 8614 leaves us with 280.
Bring next digit (8) of the dividend behind the 280 and repeat the process: 2808 / 926

Moving on to step 7:
If we divide 2808 by 926, we get 3 and a remainder of 30.
The next digit of our result is 3. 
Result so far: 6593.0
Subtract 2778 from 2808 to get 30.
Include the next digit (6) from the dividend after 30, then repeat: 306 / 926

Moving on to step 8:
306 divided by 926 is 0 with a remainder of 306.
The number 0 becomes the next digit in our result. 
Result so far: 65930.0
Deduct 0 from 306 and we're left with 306.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3060, and continue the process.

Moving on to step 9:
926 goes into 3060 3 times with a remainder of 282.
Record the quotient 3 as the next digit in the result. 
Result so far: 65930.3
Deduct 2778 from 3060 and we're left with 282.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2820, and continue the process.

Advancing to step 10:
926 can be fit into 2820 3 times, resulting in a remainder of 42.
Use 3 as the next digit of our solution. 
Result so far: 65930.33
Subtract 2778 from 2820 to get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Our division results in 65930.33 with a remaining 0.042.