61322521 ÷ 940 
Let's see how many times 940 fits into 61322521.

On to step 1:
940 goes into 6 0 times with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Include the next digit (1) from the dividend after 6, then repeat: 61 / 940

Moving on to step 2:
61 divided by 940 is 0 with a remainder of 61.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 61 and we're left with 61.
Append the next digit (3) from the dividend to 61 and continue with: 613 / 940

Advancing to step 3:
940 goes into 613 0 times with a remainder of 613.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 613 to get 613.
Bring next digit (2) of the dividend behind the 613 and repeat the process: 6132 / 940

Advancing to step 4:
940 goes into 6132 6 times with a remainder of 492.
Put 6 as the next digit of the answer. 
Result so far: 6.0
If we subtract 5640 from 6132, we get 492.
Take the next digit (2) from the dividend and append it to 492, then repeat: 4922 / 940

Moving on to step 5:
940 goes into 4922 5 times with a remainder of 222.
Put 5 as the next digit of the answer. 
Result so far: 65.0
Subtracting 4700 from 4922 leaves us with 222.
Fetch the next digit (5) from the dividend, attach it to 222 and continue: 2225 / 940

Let's proceed to step 6:
The number 940 fits into 2225 2 times, leaving a remainder of 345.
Record the quotient 2 as the next digit in the result. 
Result so far: 652.0
Subtracting 1880 from 2225 leaves us with 345.
Append the next digit (2) from the dividend to 345 and continue with: 3452 / 940

Step 7:
If we divide 3452 by 940, we get 3 and a remainder of 632.
Use 3 as the next digit of our solution. 
Result so far: 6523.0
Deduct 2820 from 3452 and we're left with 632.
Bring next digit (1) of the dividend behind the 632 and repeat the process: 6321 / 940

On to step 8:
6321 divided by 940 is 6 with a remainder of 681.
Put 6 as the next digit of the answer. 
Result so far: 65236.0
Subtracting 5640 from 6321 leaves us with 681.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6810, and continue the process.

On to step 9:
940 can be fit into 6810 7 times, resulting in a remainder of 230.
Write down 7 as next digit of the result. 
Result so far: 65236.7
If we subtract 6580 from 6810, we get 230.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2300, and continue the process.

On to step 10:
2300 divided by 940 is 2 with a remainder of 420.
The next digit of our result is 2. 
Result so far: 65236.72
The remainder is 420 after subtracting 1880 from 2300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

On to step 11:
940 goes into 4200 4 times with a remainder of 440.
The next digit of our result is 4. 
Result so far: 65236.724
If we take 3760 away from 4200, we end up with 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4400, and continue the process.

Moving on to step 12:
940 goes into 4400 4 times with a remainder of 640.
Record the quotient 4 as the next digit in the result. 
Result so far: 65236.7244
Subtract 3760 from 4400 to get 640.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6400, and continue the process.

The quotient of the division is 65236.7244, and the remainder is 0.0064.