We're dividing 61139422 by 406 
We're looking to find how many times 406 goes into 61139422.

Let's proceed to step 1:
406 goes into 6 0 times with a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Grab the next digit (1) from the dividend, add it to 6, then carry on: 61 / 406

Going ahead to step 2:
The number 406 fits into 61 0 times, leaving a remainder of 61.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 61, we get 61.
Append the next digit (1) from the dividend to 61 and continue with: 611 / 406

Step 3:
If we divide 611 by 406, we get 1 and a remainder of 205.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 406 from 611 and we're left with 205.
Bring next digit (3) of the dividend behind the 205 and repeat the process: 2053 / 406

Let's proceed to step 4:
406 can be fit into 2053 5 times, resulting in a remainder of 23.
Use 5 as the next digit of our solution. 
Result so far: 15.0
Subtracting 2030 from 2053 leaves us with 23.
Take the next digit (9) from the dividend and append it to 23, then repeat: 239 / 406

On to step 5:
239 divided by 406 is 0 with a remainder of 239.
Write down 0 as next digit of the result. 
Result so far: 150.0
Deduct 0 from 239 and we're left with 239.
Take the next digit (4) from the dividend and append it to 239, then repeat: 2394 / 406

On to step 6:
2394 divided by 406 is 5 with a remainder of 364.
Use 5 as the next digit of our solution. 
Result so far: 1505.0
Deduct 2030 from 2394 and we're left with 364.
Fetch the next digit (2) from the dividend, attach it to 364 and continue: 3642 / 406

Advancing to step 7:
When dividing 3642 by 406, we get 8 with a remainder of 394.
The next digit of our result is 8. 
Result so far: 15058.0
Subtract 3248 from 3642 to get 394.
Append the next digit (2) from the dividend to 394 and continue with: 3942 / 406

On to step 8:
When dividing 3942 by 406, we get 9 with a remainder of 288.
Record the quotient 9 as the next digit in the result. 
Result so far: 150589.0
The remainder is 288 after subtracting 3654 from 3942.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2880, and continue the process.

Moving on to step 9:
2880 divided by 406 is 7 with a remainder of 38.
Write down 7 as next digit of the result. 
Result so far: 150589.7
Subtract 2842 from 2880 to get 38.
Since there are no more digits in the dividend, we add a zero to the remainder making it 380, and continue the process.

Step 10:
406 can be fit into 380 0 times, resulting in a remainder of 380.
The next digit of our result is 0. 
Result so far: 150589.7
Subtract 0 from 380 to get 380.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3800, and continue the process.

Moving on to step 11:
When dividing 3800 by 406, we get 9 with a remainder of 146.
The next digit of our result is 9. 
Result so far: 150589.709
If we take 3654 away from 3800, 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.

Let's proceed to step 12:
The number 406 fits into 1460 3 times, leaving a remainder of 242.
Use 3 as the next digit of our solution. 
Result so far: 150589.7093
The remainder is 242 after subtracting 1218 from 1460.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2420, and continue the process.

Going ahead to step 13:
406 can be fit into 2420 5 times, resulting in a remainder of 390.
Record the quotient 5 as the next digit in the result. 
Result so far: 150589.70935
If we subtract 2030 from 2420, we get 390.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3900, and continue the process.

Moving on to step 14:
The number 406 fits into 3900 9 times, leaving a remainder of 246.
Write down 9 as next digit of the result. 
Result so far: 150589.709359
The remainder is 246 after subtracting 3654 from 3900.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2460, and continue the process.

Going ahead to step 15:
The number 406 fits into 2460 6 times, leaving a remainder of 24.
Write down 6 as next digit of the result. 
Result so far: 150589.7093596
Deduct 2436 from 2460 and we're left with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

On to step 16:
406 goes into 240 0 times with a remainder of 240.
The number 0 becomes the next digit in our result. 
Result so far: 150589.7093596
If we take 0 away from 240, we end up with 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2400, and continue the process.

The final result is 150589.7093596 with a remainder of 2.4e-07.