61026316 ÷ 397 
Our goal is to divide 61026316 by 397.

Moving on to step 1:
6 divided by 397 is 0 with a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Grab the next digit (1) from the dividend, add it to 6, then carry on: 61 / 397

Step 2:
The number 397 fits into 61 0 times, leaving a remainder of 61.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 61 and we're left with 61.
Take the next digit (0) from the dividend and append it to 61, then repeat: 610 / 397

Step 3:
397 can be fit into 610 1 times, resulting in a remainder of 213.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we subtract 397 from 610, we get 213.
Bring next digit (2) of the dividend behind the 213 and repeat the process: 2132 / 397

Going ahead to step 4:
397 can be fit into 2132 5 times, resulting in a remainder of 147.
Record the quotient 5 as the next digit in the result. 
Result so far: 15.0
Deduct 1985 from 2132 and we're left with 147.
Include the next digit (6) from the dividend after 147, then repeat: 1476 / 397

Advancing to step 5:
If we divide 1476 by 397, we get 3 and a remainder of 285.
The number 3 becomes the next digit in our result. 
Result so far: 153.0
Subtracting 1191 from 1476 leaves us with 285.
Include the next digit (3) from the dividend after 285, then repeat: 2853 / 397

Let's proceed to step 6:
397 can be fit into 2853 7 times, resulting in a remainder of 74.
Put 7 as the next digit of the answer. 
Result so far: 1537.0
Subtracting 2779 from 2853 leaves us with 74.
Grab the next digit (1) from the dividend, add it to 74, then carry on: 741 / 397

Step 7:
741 divided by 397 is 1 with a remainder of 344.
Write down 1 as next digit of the result. 
Result so far: 15371.0
Subtracting 397 from 741 leaves us with 344.
Take the next digit (6) from the dividend and append it to 344, then repeat: 3446 / 397

Let's proceed to step 8:
The number 397 fits into 3446 8 times, leaving a remainder of 270.
Record the quotient 8 as the next digit in the result. 
Result so far: 153718.0
If we subtract 3176 from 3446, we get 270.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2700, and continue the process.

On to step 9:
If we divide 2700 by 397, we get 6 and a remainder of 318.
Put 6 as the next digit of the answer. 
Result so far: 153718.6
Subtracting 2382 from 2700 leaves us with 318.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3180, and continue the process.

Step 10:
When dividing 3180 by 397, we get 8 with a remainder of 4.
Write down 8 as next digit of the result. 
Result so far: 153718.68
If we take 3176 away from 3180, we end up with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Moving on to step 11:
The number 397 fits into 40 0 times, leaving a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 153718.68
If we subtract 0 from 40, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 12:
397 can be fit into 400 1 times, resulting in a remainder of 3.
Use 1 as the next digit of our solution. 
Result so far: 153718.6801
Deduct 397 from 400 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Moving on to step 13:
30 divided by 397 is 0 with a remainder of 30.
Write down 0 as next digit of the result. 
Result so far: 153718.6801
The remainder is 30 after subtracting 0 from 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Moving on to step 14:
The number 397 fits into 300 0 times, leaving a remainder of 300.
The next digit of our result is 0. 
Result so far: 153718.6801
Subtract 0 from 300 to get 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

In conclusion, the division gives 153718.6801 with a balance of 3e-05.