We look at the division of 61264394 by 735 
We want to figure out the number of times 61264394 can be divided by 735.

Step 1:
735 goes into 6 0 times with a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Include the next digit (1) from the dividend after 6, then repeat: 61 / 735

Going ahead to step 2:
61 divided by 735 is 0 with a remainder of 61.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 61 after subtracting 0 from 61.
Grab the next digit (2) from the dividend, add it to 61, then carry on: 612 / 735

On to step 3:
735 goes into 612 0 times with a remainder of 612.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 612, we get 612.
Append the next digit (6) from the dividend to 612 and continue with: 6126 / 735

Going ahead to step 4:
If we divide 6126 by 735, we get 8 and a remainder of 246.
Put 8 as the next digit of the answer. 
Result so far: 8.0
Subtracting 5880 from 6126 leaves us with 246.
Take the next digit (4) from the dividend and append it to 246, then repeat: 2464 / 735

Step 5:
The number 735 fits into 2464 3 times, leaving a remainder of 259.
Write down 3 as next digit of the result. 
Result so far: 83.0
If we take 2205 away from 2464, we end up with 259.
Take the next digit (3) from the dividend and append it to 259, then repeat: 2593 / 735

Step 6:
When dividing 2593 by 735, we get 3 with a remainder of 388.
Write down 3 as next digit of the result. 
Result so far: 833.0
Subtract 2205 from 2593 to get 388.
Grab the next digit (9) from the dividend, add it to 388, then carry on: 3889 / 735

Let's proceed to step 7:
735 goes into 3889 5 times with a remainder of 214.
Use 5 as the next digit of our solution. 
Result so far: 8335.0
Deduct 3675 from 3889 and we're left with 214.
Append the next digit (4) from the dividend to 214 and continue with: 2144 / 735

On to step 8:
2144 divided by 735 is 2 with a remainder of 674.
Write down 2 as next digit of the result. 
Result so far: 83352.0
Deduct 1470 from 2144 and we're left with 674.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6740, and continue the process.

Let's proceed to step 9:
6740 divided by 735 is 9 with a remainder of 125.
Use 9 as the next digit of our solution. 
Result so far: 83352.9
Subtracting 6615 from 6740 leaves us with 125.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1250, and continue the process.

Step 10:
The number 735 fits into 1250 1 times, leaving a remainder of 515.
Use 1 as the next digit of our solution. 
Result so far: 83352.91
Subtracting 735 from 1250 leaves us with 515.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5150, and continue the process.

Step 11:
If we divide 5150 by 735, we get 7 and a remainder of 5.
The next digit of our result is 7. 
Result so far: 83352.917
The remainder is 5 after subtracting 5145 from 5150.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Going ahead to step 12:
50 divided by 735 is 0 with a remainder of 50.
Write down 0 as next digit of the result. 
Result so far: 83352.917
If we subtract 0 from 50, we get 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

Moving on to step 13:
The number 735 fits into 500 0 times, leaving a remainder of 500.
Write down 0 as next digit of the result. 
Result so far: 83352.917
The remainder is 500 after subtracting 0 from 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5000, and continue the process.

The final outcome is 83352.917, with a leftover of 0.0005.