61054214 divided by 427 
Let's see how many times 427 fits into 61054214.

On to step 1:
The number 427 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.
Take the next digit (1) from the dividend and append it to 6, then repeat: 61 / 427

Advancing to step 2:
The number 427 fits into 61 0 times, leaving a remainder of 61.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 61, we get 61.
Fetch the next digit (0) from the dividend, attach it to 61 and continue: 610 / 427

On to step 3:
The number 427 fits into 610 1 times, leaving a remainder of 183.
Write down 1 as next digit of the result. 
Result so far: 1.0
If we take 427 away from 610, we end up with 183.
Take the next digit (5) from the dividend and append it to 183, then repeat: 1835 / 427

Let's proceed to step 4:
The number 427 fits into 1835 4 times, leaving a remainder of 127.
The next digit of our result is 4. 
Result so far: 14.0
The remainder is 127 after subtracting 1708 from 1835.
Bring next digit (4) of the dividend behind the 127 and repeat the process: 1274 / 427

Going ahead to step 5:
427 can be fit into 1274 2 times, resulting in a remainder of 420.
Put 2 as the next digit of the answer. 
Result so far: 142.0
Subtracting 854 from 1274 leaves us with 420.
Bring next digit (2) of the dividend behind the 420 and repeat the process: 4202 / 427

Advancing to step 6:
427 can be fit into 4202 9 times, resulting in a remainder of 359.
Put 9 as the next digit of the answer. 
Result so far: 1429.0
The remainder is 359 after subtracting 3843 from 4202.
Take the next digit (1) from the dividend and append it to 359, then repeat: 3591 / 427

Going ahead to step 7:
427 can be fit into 3591 8 times, resulting in a remainder of 175.
Use 8 as the next digit of our solution. 
Result so far: 14298.0
Deduct 3416 from 3591 and we're left with 175.
Include the next digit (4) from the dividend after 175, then repeat: 1754 / 427

Step 8:
1754 divided by 427 is 4 with a remainder of 46.
The number 4 becomes the next digit in our result. 
Result so far: 142984.0
The remainder is 46 after subtracting 1708 from 1754.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Going ahead to step 9:
460 divided by 427 is 1 with a remainder of 33.
Write down 1 as next digit of the result. 
Result so far: 142984.1
If we take 427 away from 460, we end up with 33.
Since there are no more digits in the dividend, we add a zero to the remainder making it 330, and continue the process.

Let's proceed to step 10:
427 can be fit into 330 0 times, resulting in a remainder of 330.
Use 0 as the next digit of our solution. 
Result so far: 142984.1
If we subtract 0 from 330, we get 330.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3300, and continue the process.

Moving on to step 11:
3300 divided by 427 is 7 with a remainder of 311.
The number 7 becomes the next digit in our result. 
Result so far: 142984.107
If we take 2989 away from 3300, we end up with 311.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3110, and continue the process.

On to step 12:
427 can be fit into 3110 7 times, resulting in a remainder of 121.
The number 7 becomes the next digit in our result. 
Result so far: 142984.1077
Deduct 2989 from 3110 and we're left with 121.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1210, and continue the process.

The final outcome is 142984.1077, with a leftover of 0.00121.