We're dividing 61352846 by 426 
We're looking to find how many times 426 goes into 61352846.

Let's proceed to step 1:
6 divided by 426 is 0 with a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Take the next digit (1) from the dividend and append it to 6, then repeat: 61 / 426

Let's proceed to step 2:
426 goes into 61 0 times with a remainder of 61.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 61 after subtracting 0 from 61.
Grab the next digit (3) from the dividend, add it to 61, then carry on: 613 / 426

Advancing to step 3:
613 divided by 426 is 1 with a remainder of 187.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 426 from 613 to get 187.
Include the next digit (5) from the dividend after 187, then repeat: 1875 / 426

Let's proceed to step 4:
The number 426 fits into 1875 4 times, leaving a remainder of 171.
Write down 4 as next digit of the result. 
Result so far: 14.0
If we take 1704 away from 1875, we end up with 171.
Include the next digit (2) from the dividend after 171, then repeat: 1712 / 426

Let's proceed to step 5:
426 goes into 1712 4 times with a remainder of 8.
Use 4 as the next digit of our solution. 
Result so far: 144.0
Subtract 1704 from 1712 to get 8.
Bring next digit (8) of the dividend behind the 8 and repeat the process: 88 / 426

Step 6:
426 can be fit into 88 0 times, resulting in a remainder of 88.
The next digit of our result is 0. 
Result so far: 1440.0
If we subtract 0 from 88, we get 88.
Grab the next digit (4) from the dividend, add it to 88, then carry on: 884 / 426

Advancing to step 7:
The number 426 fits into 884 2 times, leaving a remainder of 32.
The next digit of our result is 2. 
Result so far: 14402.0
The remainder is 32 after subtracting 852 from 884.
Bring next digit (6) of the dividend behind the 32 and repeat the process: 326 / 426

Going ahead to step 8:
If we divide 326 by 426, we get 0 and a remainder of 326.
Use 0 as the next digit of our solution. 
Result so far: 144020.0
The remainder is 326 after subtracting 0 from 326.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3260, and continue the process.

Advancing to step 9:
If we divide 3260 by 426, we get 7 and a remainder of 278.
The number 7 becomes the next digit in our result. 
Result so far: 144020.7
Subtracting 2982 from 3260 leaves us with 278.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2780, and continue the process.

On to step 10:
If we divide 2780 by 426, we get 6 and a remainder of 224.
The number 6 becomes the next digit in our result. 
Result so far: 144020.76
Deduct 2556 from 2780 and we're left with 224.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2240, and continue the process.

Advancing to step 11:
426 can be fit into 2240 5 times, resulting in a remainder of 110.
Write down 5 as next digit of the result. 
Result so far: 144020.765
Deduct 2130 from 2240 and we're left with 110.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1100, and continue the process.

Moving on to step 12:
1100 divided by 426 is 2 with a remainder of 248.
Record the quotient 2 as the next digit in the result. 
Result so far: 144020.7652
Subtract 852 from 1100 to get 248.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2480, and continue the process.

Step 13:
426 can be fit into 2480 5 times, resulting in a remainder of 350.
Use 5 as the next digit of our solution. 
Result so far: 144020.76525
Subtract 2130 from 2480 to get 350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3500, and continue the process.

Let's proceed to step 14:
When dividing 3500 by 426, we get 8 with a remainder of 92.
Write down 8 as next digit of the result. 
Result so far: 144020.765258
Subtracting 3408 from 3500 leaves us with 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

Let's proceed to step 15:
The number 426 fits into 920 2 times, leaving a remainder of 68.
Write down 2 as next digit of the result. 
Result so far: 144020.7652582
If we take 852 away from 920, we end up with 68.
Since there are no more digits in the dividend, we add a zero to the remainder making it 680, and continue the process.

On to step 16:
If we divide 680 by 426, we get 1 and a remainder of 254.
Use 1 as the next digit of our solution. 
Result so far: 144020.76525821
If we take 426 away from 680, we end up with 254.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2540, and continue the process.

In conclusion, the division gives 144020.76525821 with a balance of 2.54e-07.