439963 ÷ 61 
We're looking to find how many times 61 goes into 439963.

Advancing to step 1:
The number 61 fits into 4 0 times, leaving a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Include the next digit (3) from the dividend after 4, then repeat: 43 / 61

Going ahead to step 2:
When dividing 43 by 61, we get 0 with a remainder of 43.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 43 after subtracting 0 from 43.
Fetch the next digit (9) from the dividend, attach it to 43 and continue: 439 / 61

On to step 3:
If we divide 439 by 61, we get 7 and a remainder of 12.
The number 7 becomes the next digit in our result. 
Result so far: 7.0
Subtract 427 from 439 to get 12.
Bring next digit (9) of the dividend behind the 12 and repeat the process: 129 / 61

On to step 4:
If we divide 129 by 61, we get 2 and a remainder of 7.
The next digit of our result is 2. 
Result so far: 72.0
If we take 122 away from 129, we end up with 7.
Bring next digit (6) of the dividend behind the 7 and repeat the process: 76 / 61

On to step 5:
76 divided by 61 is 1 with a remainder of 15.
Put 1 as the next digit of the answer. 
Result so far: 721.0
If we subtract 61 from 76, we get 15.
Grab the next digit (3) from the dividend, add it to 15, then carry on: 153 / 61

Moving on to step 6:
If we divide 153 by 61, we get 2 and a remainder of 31.
Write down 2 as next digit of the result. 
Result so far: 7212.0
If we take 122 away from 153, we end up with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Advancing to step 7:
61 goes into 310 5 times with a remainder of 5.
Use 5 as the next digit of our solution. 
Result so far: 7212.5
The remainder is 5 after subtracting 305 from 310.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Step 8:
50 divided by 61 is 0 with a remainder of 50.
The next digit of our result is 0. 
Result so far: 7212.5
Subtracting 0 from 50 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Moving on to step 9:
61 goes into 500 8 times with a remainder of 12.
The next digit of our result is 8. 
Result so far: 7212.508
Deduct 488 from 500 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Let's proceed to step 10:
When dividing 120 by 61, we get 1 with a remainder of 59.
Put 1 as the next digit of the answer. 
Result so far: 7212.5081
Deduct 61 from 120 and we're left with 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Step 11:
If we divide 590 by 61, we get 9 and a remainder of 41.
Write down 9 as next digit of the result. 
Result so far: 7212.50819
If we take 549 away from 590, we end up with 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

On to step 12:
The number 61 fits into 410 6 times, leaving a remainder of 44.
Record the quotient 6 as the next digit in the result. 
Result so far: 7212.508196
If we subtract 366 from 410, we get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Let's proceed to step 13:
When dividing 440 by 61, we get 7 with a remainder of 13.
The number 7 becomes the next digit in our result. 
Result so far: 7212.5081967
Subtract 427 from 440 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Going ahead to step 14:
The number 61 fits into 130 2 times, leaving a remainder of 8.
Write down 2 as next digit of the result. 
Result so far: 7212.50819672
Subtracting 122 from 130 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

The final result is 7212.50819672 with a remainder of 8e-09.