Let's divide 61586926 by 321
We're looking to find how many times 321 goes into 61586926.

Let's proceed to step 1:
321 can be fit into 6 0 times, resulting in a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Take the next digit (1) from the dividend and append it to 6, then repeat: 61 / 321

Step 2:
If we divide 61 by 321, we get 0 and a remainder of 61.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 61, we end up with 61.
Fetch the next digit (5) from the dividend, attach it to 61 and continue: 615 / 321

On to step 3:
When dividing 615 by 321, we get 1 with a remainder of 294.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 321 from 615 and we're left with 294.
Include the next digit (8) from the dividend after 294, then repeat: 2948 / 321

On to step 4:
If we divide 2948 by 321, we get 9 and a remainder of 59.
The next digit of our result is 9. 
Result so far: 19.0
If we subtract 2889 from 2948, we get 59.
Fetch the next digit (6) from the dividend, attach it to 59 and continue: 596 / 321

Advancing to step 5:
321 goes into 596 1 times with a remainder of 275.
Record the quotient 1 as the next digit in the result. 
Result so far: 191.0
Subtract 321 from 596 to get 275.
Fetch the next digit (9) from the dividend, attach it to 275 and continue: 2759 / 321

Step 6:
321 can be fit into 2759 8 times, resulting in a remainder of 191.
The next digit of our result is 8. 
Result so far: 1918.0
Deduct 2568 from 2759 and we're left with 191.
Bring next digit (2) of the dividend behind the 191 and repeat the process: 1912 / 321

Moving on to step 7:
If we divide 1912 by 321, we get 5 and a remainder of 307.
Use 5 as the next digit of our solution. 
Result so far: 19185.0
Deduct 1605 from 1912 and we're left with 307.
Fetch the next digit (6) from the dividend, attach it to 307 and continue: 3076 / 321

Going ahead to step 8:
321 can be fit into 3076 9 times, resulting in a remainder of 187.
Write down 9 as next digit of the result. 
Result so far: 191859.0
If we take 2889 away from 3076, we end up with 187.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1870, and continue the process.

Advancing to step 9:
321 goes into 1870 5 times with a remainder of 265.
Put 5 as the next digit of the answer. 
Result so far: 191859.5
If we take 1605 away from 1870, we end up with 265.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2650, and continue the process.

Going ahead to step 10:
321 can be fit into 2650 8 times, resulting in a remainder of 82.
The next digit of our result is 8. 
Result so far: 191859.58
Deduct 2568 from 2650 and we're left with 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Moving on to step 11:
When dividing 820 by 321, we get 2 with a remainder of 178.
Put 2 as the next digit of the answer. 
Result so far: 191859.582
The remainder is 178 after subtracting 642 from 820.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1780, and continue the process.

Step 12:
321 goes into 1780 5 times with a remainder of 175.
Put 5 as the next digit of the answer. 
Result so far: 191859.5825
Subtract 1605 from 1780 to get 175.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1750, and continue the process.

Moving on to step 13:
The number 321 fits into 1750 5 times, leaving a remainder of 145.
Record the quotient 5 as the next digit in the result. 
Result so far: 191859.58255
If we take 1605 away from 1750, we end up with 145.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1450, and continue the process.

In conclusion, the division gives 191859.58255 with a balance of 0.000145.