61923836 ÷ 826 
Our goal is to divide 61923836 by 826.

Advancing to step 1:
826 goes into 6 0 times with a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Bring next digit (1) of the dividend behind the 6 and repeat the process: 61 / 826

Moving on to step 2:
61 divided by 826 is 0 with a remainder of 61.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 61 leaves us with 61.
Take the next digit (9) from the dividend and append it to 61, then repeat: 619 / 826

On to step 3:
If we divide 619 by 826, we get 0 and a remainder of 619.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 619 after subtracting 0 from 619.
Grab the next digit (2) from the dividend, add it to 619, then carry on: 6192 / 826

On to step 4:
826 can be fit into 6192 7 times, resulting in a remainder of 410.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
Deduct 5782 from 6192 and we're left with 410.
Take the next digit (3) from the dividend and append it to 410, then repeat: 4103 / 826

Advancing to step 5:
826 can be fit into 4103 4 times, resulting in a remainder of 799.
Put 4 as the next digit of the answer. 
Result so far: 74.0
Subtracting 3304 from 4103 leaves us with 799.
Include the next digit (8) from the dividend after 799, then repeat: 7998 / 826

On to step 6:
The number 826 fits into 7998 9 times, leaving a remainder of 564.
Use 9 as the next digit of our solution. 
Result so far: 749.0
If we take 7434 away from 7998, we end up with 564.
Fetch the next digit (3) from the dividend, attach it to 564 and continue: 5643 / 826

Going ahead to step 7:
5643 divided by 826 is 6 with a remainder of 687.
The number 6 becomes the next digit in our result. 
Result so far: 7496.0
Subtracting 4956 from 5643 leaves us with 687.
Grab the next digit (6) from the dividend, add it to 687, then carry on: 6876 / 826

Moving on to step 8:
826 can be fit into 6876 8 times, resulting in a remainder of 268.
The next digit of our result is 8. 
Result so far: 74968.0
The remainder is 268 after subtracting 6608 from 6876.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2680, and continue the process.

Step 9:
826 can be fit into 2680 3 times, resulting in a remainder of 202.
Write down 3 as next digit of the result. 
Result so far: 74968.3
Subtract 2478 from 2680 to get 202.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2020, and continue the process.

Step 10:
826 can be fit into 2020 2 times, resulting in a remainder of 368.
Put 2 as the next digit of the answer. 
Result so far: 74968.32
Subtracting 1652 from 2020 leaves us with 368.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3680, and continue the process.

Going ahead to step 11:
826 can be fit into 3680 4 times, resulting in a remainder of 376.
Use 4 as the next digit of our solution. 
Result so far: 74968.324
Deduct 3304 from 3680 and we're left with 376.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3760, and continue the process.

Let's proceed to step 12:
3760 divided by 826 is 4 with a remainder of 456.
The next digit of our result is 4. 
Result so far: 74968.3244
The remainder is 456 after subtracting 3304 from 3760.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4560, and continue the process.

Our division results in 74968.3244 with a remaining 0.00456.