942423 ÷ 61 
Let's see how many times 61 fits into 942423.

Moving on to step 1:
61 goes into 9 0 times with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Bring next digit (4) of the dividend behind the 9 and repeat the process: 94 / 61

Going ahead to step 2:
If we divide 94 by 61, we get 1 and a remainder of 33.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtracting 61 from 94 leaves us with 33.
Take the next digit (2) from the dividend and append it to 33, then repeat: 332 / 61

Advancing to step 3:
61 can be fit into 332 5 times, resulting in a remainder of 27.
The number 5 becomes the next digit in our result. 
Result so far: 15.0
Subtract 305 from 332 to get 27.
Take the next digit (4) from the dividend and append it to 27, then repeat: 274 / 61

On to step 4:
61 goes into 274 4 times with a remainder of 30.
Put 4 as the next digit of the answer. 
Result so far: 154.0
If we subtract 244 from 274, we get 30.
Bring next digit (2) of the dividend behind the 30 and repeat the process: 302 / 61

Moving on to step 5:
302 divided by 61 is 4 with a remainder of 58.
Put 4 as the next digit of the answer. 
Result so far: 1544.0
Deduct 244 from 302 and we're left with 58.
Fetch the next digit (3) from the dividend, attach it to 58 and continue: 583 / 61

Moving on to step 6:
583 divided by 61 is 9 with a remainder of 34.
Use 9 as the next digit of our solution. 
Result so far: 15449.0
Subtract 549 from 583 to get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Going ahead to step 7:
When dividing 340 by 61, we get 5 with a remainder of 35.
Use 5 as the next digit of our solution. 
Result so far: 15449.5
The remainder is 35 after subtracting 305 from 340.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Let's proceed to step 8:
When dividing 350 by 61, we get 5 with a remainder of 45.
Use 5 as the next digit of our solution. 
Result so far: 15449.55
Deduct 305 from 350 and we're left with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

Our division results in 15449.55 with a remaining 0.045.