We look at the division of 822440 by 61 
Let's see how many times 61 fits into 822440.

Step 1:
61 can be fit into 8 0 times, resulting in a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Grab the next digit (2) from the dividend, add it to 8, then carry on: 82 / 61

Advancing to step 2:
When dividing 82 by 61, we get 1 with a remainder of 21.
Use 1 as the next digit of our solution. 
Result so far: 1.0
If we subtract 61 from 82, we get 21.
Fetch the next digit (2) from the dividend, attach it to 21 and continue: 212 / 61

Going ahead to step 3:
When dividing 212 by 61, we get 3 with a remainder of 29.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
If we take 183 away from 212, we end up with 29.
Bring next digit (4) of the dividend behind the 29 and repeat the process: 294 / 61

Going ahead to step 4:
When dividing 294 by 61, we get 4 with a remainder of 50.
Write down 4 as next digit of the result. 
Result so far: 134.0
If we subtract 244 from 294, we get 50.
Append the next digit (4) from the dividend to 50 and continue with: 504 / 61

Step 5:
61 can be fit into 504 8 times, resulting in a remainder of 16.
Write down 8 as next digit of the result. 
Result so far: 1348.0
The remainder is 16 after subtracting 488 from 504.
Bring next digit (0) of the dividend behind the 16 and repeat the process: 160 / 61

Going ahead to step 6:
160 divided by 61 is 2 with a remainder of 38.
The next digit of our result is 2. 
Result so far: 13482.0
The remainder is 38 after subtracting 122 from 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

On to step 7:
The number 61 fits into 380 6 times, leaving a remainder of 14.
The number 6 becomes the next digit in our result. 
Result so far: 13482.6
Subtract 366 from 380 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Moving on to step 8:
The number 61 fits into 140 2 times, leaving a remainder of 18.
Use 2 as the next digit of our solution. 
Result so far: 13482.62
Subtracting 122 from 140 leaves us with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Let's proceed to step 9:
If we divide 180 by 61, we get 2 and a remainder of 58.
Use 2 as the next digit of our solution. 
Result so far: 13482.622
If we subtract 122 from 180, we get 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

The final result is 13482.622 with a remainder of 0.0058.