61030823 divided by 235 
Our goal is to divide 61030823 by 235.

Step 1:
235 goes into 6 0 times with a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Bring next digit (1) of the dividend behind the 6 and repeat the process: 61 / 235

Let's proceed to step 2:
If we divide 61 by 235, we get 0 and a remainder of 61.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 61, we get 61.
Fetch the next digit (0) from the dividend, attach it to 61 and continue: 610 / 235

On to step 3:
235 goes into 610 2 times with a remainder of 140.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Deduct 470 from 610 and we're left with 140.
Fetch the next digit (3) from the dividend, attach it to 140 and continue: 1403 / 235

Step 4:
1403 divided by 235 is 5 with a remainder of 228.
Use 5 as the next digit of our solution. 
Result so far: 25.0
If we take 1175 away from 1403, we end up with 228.
Fetch the next digit (0) from the dividend, attach it to 228 and continue: 2280 / 235

Step 5:
The number 235 fits into 2280 9 times, leaving a remainder of 165.
Put 9 as the next digit of the answer. 
Result so far: 259.0
Deduct 2115 from 2280 and we're left with 165.
Bring next digit (8) of the dividend behind the 165 and repeat the process: 1658 / 235

On to step 6:
235 can be fit into 1658 7 times, resulting in a remainder of 13.
The number 7 becomes the next digit in our result. 
Result so far: 2597.0
If we subtract 1645 from 1658, we get 13.
Append the next digit (2) from the dividend to 13 and continue with: 132 / 235

Step 7:
The number 235 fits into 132 0 times, leaving a remainder of 132.
Write down 0 as next digit of the result. 
Result so far: 25970.0
If we subtract 0 from 132, we get 132.
Bring next digit (3) of the dividend behind the 132 and repeat the process: 1323 / 235

Step 8:
If we divide 1323 by 235, we get 5 and a remainder of 148.
Record the quotient 5 as the next digit in the result. 
Result so far: 259705.0
Subtracting 1175 from 1323 leaves us with 148.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1480, and continue the process.

On to step 9:
When dividing 1480 by 235, we get 6 with a remainder of 70.
Use 6 as the next digit of our solution. 
Result so far: 259705.6
Subtract 1410 from 1480 to get 70.
Since there are no more digits in the dividend, we add a zero to the remainder making it 700, and continue the process.

Let's proceed to step 10:
If we divide 700 by 235, we get 2 and a remainder of 230.
The next digit of our result is 2. 
Result so far: 259705.62
Deduct 470 from 700 and we're left with 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2300, and continue the process.

Going ahead to step 11:
If we divide 2300 by 235, we get 9 and a remainder of 185.
Record the quotient 9 as the next digit in the result. 
Result so far: 259705.629
Deduct 2115 from 2300 and we're left with 185.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1850, and continue the process.

Let's proceed to step 12:
1850 divided by 235 is 7 with a remainder of 205.
The number 7 becomes the next digit in our result. 
Result so far: 259705.6297
The remainder is 205 after subtracting 1645 from 1850.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2050, and continue the process.

On to step 13:
When dividing 2050 by 235, we get 8 with a remainder of 170.
Use 8 as the next digit of our solution. 
Result so far: 259705.62978
Subtracting 1880 from 2050 leaves us with 170.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1700, and continue the process.

Going ahead to step 14:
The number 235 fits into 1700 7 times, leaving a remainder of 55.
Use 7 as the next digit of our solution. 
Result so far: 259705.629787
Deduct 1645 from 1700 and we're left with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

On to step 15:
The number 235 fits into 550 2 times, leaving a remainder of 80.
Write down 2 as next digit of the result. 
Result so far: 259705.6297872
Subtracting 470 from 550 leaves us with 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 800, and continue the process.

Advancing to step 16:
When dividing 800 by 235, we get 3 with a remainder of 95.
Put 3 as the next digit of the answer. 
Result so far: 259705.62978723
Deduct 705 from 800 and we're left with 95.
Since there are no more digits in the dividend, we add a zero to the remainder making it 950, and continue the process.

After the division, we end up with 259705.62978723 and a remainder of 9.5e-08.