We look at the division of 61427014 by 326 
Our goal is to divide 61427014 by 326.

Advancing to step 1:
The number 326 fits into 6 0 times, leaving a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 326

Step 2:
326 goes into 61 0 times with a remainder of 61.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 61 leaves us with 61.
Include the next digit (4) from the dividend after 61, then repeat: 614 / 326

Step 3:
If we divide 614 by 326, we get 1 and a remainder of 288.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 326 from 614 to get 288.
Grab the next digit (2) from the dividend, add it to 288, then carry on: 2882 / 326

Moving on to step 4:
2882 divided by 326 is 8 with a remainder of 274.
Put 8 as the next digit of the answer. 
Result so far: 18.0
If we take 2608 away from 2882, we end up with 274.
Fetch the next digit (7) from the dividend, attach it to 274 and continue: 2747 / 326

On to step 5:
The number 326 fits into 2747 8 times, leaving a remainder of 139.
Use 8 as the next digit of our solution. 
Result so far: 188.0
If we take 2608 away from 2747, we end up with 139.
Take the next digit (0) from the dividend and append it to 139, then repeat: 1390 / 326

On to step 6:
326 can be fit into 1390 4 times, resulting in a remainder of 86.
The number 4 becomes the next digit in our result. 
Result so far: 1884.0
The remainder is 86 after subtracting 1304 from 1390.
Grab the next digit (1) from the dividend, add it to 86, then carry on: 861 / 326

Going ahead to step 7:
If we divide 861 by 326, we get 2 and a remainder of 209.
Record the quotient 2 as the next digit in the result. 
Result so far: 18842.0
If we take 652 away from 861, we end up with 209.
Bring next digit (4) of the dividend behind the 209 and repeat the process: 2094 / 326

On to step 8:
When dividing 2094 by 326, we get 6 with a remainder of 138.
Write down 6 as next digit of the result. 
Result so far: 188426.0
Subtracting 1956 from 2094 leaves us with 138.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1380, and continue the process.

On to step 9:
If we divide 1380 by 326, we get 4 and a remainder of 76.
Write down 4 as next digit of the result. 
Result so far: 188426.4
The remainder is 76 after subtracting 1304 from 1380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 760, and continue the process.

Advancing to step 10:
When dividing 760 by 326, we get 2 with a remainder of 108.
The number 2 becomes the next digit in our result. 
Result so far: 188426.42
If we take 652 away from 760, we end up with 108.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1080, and continue the process.

Moving on to step 11:
When dividing 1080 by 326, we get 3 with a remainder of 102.
Use 3 as the next digit of our solution. 
Result so far: 188426.423
Subtract 978 from 1080 to get 102.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1020, and continue the process.

Moving on to step 12:
326 goes into 1020 3 times with a remainder of 42.
Use 3 as the next digit of our solution. 
Result so far: 188426.4233
If we take 978 away from 1020, we end up with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

In conclusion, the division gives 188426.4233 with a balance of 0.00042.