We're dividing 61294340 by 147 
Our goal is to divide 61294340 by 147.

Moving on to step 1:
147 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
Deduct 0 from 6 and we're left with 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 147

Going ahead to step 2:
If we divide 61 by 147, we get 0 and a remainder of 61.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 61 and we're left with 61.
Bring next digit (2) of the dividend behind the 61 and repeat the process: 612 / 147

Advancing to step 3:
612 divided by 147 is 4 with a remainder of 24.
The next digit of our result is 4. 
Result so far: 4.0
If we subtract 588 from 612, we get 24.
Grab the next digit (9) from the dividend, add it to 24, then carry on: 249 / 147

Let's proceed to step 4:
The number 147 fits into 249 1 times, leaving a remainder of 102.
Write down 1 as next digit of the result. 
Result so far: 41.0
Subtracting 147 from 249 leaves us with 102.
Bring next digit (4) of the dividend behind the 102 and repeat the process: 1024 / 147

Going ahead to step 5:
1024 divided by 147 is 6 with a remainder of 142.
The number 6 becomes the next digit in our result. 
Result so far: 416.0
Subtracting 882 from 1024 leaves us with 142.
Grab the next digit (3) from the dividend, add it to 142, then carry on: 1423 / 147

On to step 6:
When dividing 1423 by 147, we get 9 with a remainder of 100.
The number 9 becomes the next digit in our result. 
Result so far: 4169.0
Deduct 1323 from 1423 and we're left with 100.
Append the next digit (4) from the dividend to 100 and continue with: 1004 / 147

On to step 7:
When dividing 1004 by 147, we get 6 with a remainder of 122.
The next digit of our result is 6. 
Result so far: 41696.0
Subtracting 882 from 1004 leaves us with 122.
Include the next digit (0) from the dividend after 122, then repeat: 1220 / 147

Going ahead to step 8:
147 goes into 1220 8 times with a remainder of 44.
Write down 8 as next digit of the result. 
Result so far: 416968.0
Subtract 1176 from 1220 to 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.

Step 9:
147 can be fit into 440 2 times, resulting in a remainder of 146.
The number 2 becomes the next digit in our result. 
Result so far: 416968.2
If we take 294 away from 440, we end up with 146.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1460, and continue the process.

Going ahead to step 10:
147 can be fit into 1460 9 times, resulting in a remainder of 137.
Record the quotient 9 as the next digit in the result. 
Result so far: 416968.29
Subtract 1323 from 1460 to get 137.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1370, and continue the process.

Moving on to step 11:
147 can be fit into 1370 9 times, resulting in a remainder of 47.
Use 9 as the next digit of our solution. 
Result so far: 416968.299
If we take 1323 away from 1370, we end up with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

The final outcome is 416968.299, with a leftover of 0.0047.