399696 ÷ 61 
We want to divide 399696 by 61.

Let's proceed to step 1:
61 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Take the next digit (9) from the dividend and append it to 3, then repeat: 39 / 61

Advancing to step 2:
61 can be fit into 39 0 times, resulting in a remainder of 39.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 39 after subtracting 0 from 39.
Take the next digit (9) from the dividend and append it to 39, then repeat: 399 / 61

Step 3:
If we divide 399 by 61, we get 6 and a remainder of 33.
The next digit of our result is 6. 
Result so far: 6.0
Deduct 366 from 399 and we're left with 33.
Bring next digit (6) of the dividend behind the 33 and repeat the process: 336 / 61

Going ahead to step 4:
The number 61 fits into 336 5 times, leaving a remainder of 31.
The next digit of our result is 5. 
Result so far: 65.0
If we take 305 away from 336, we end up with 31.
Take the next digit (9) from the dividend and append it to 31, then repeat: 319 / 61

Step 5:
319 divided by 61 is 5 with a remainder of 14.
Write down 5 as next digit of the result. 
Result so far: 655.0
The remainder is 14 after subtracting 305 from 319.
Take the next digit (6) from the dividend and append it to 14, then repeat: 146 / 61

Advancing to step 6:
61 goes into 146 2 times with a remainder of 24.
Put 2 as the next digit of the answer. 
Result so far: 6552.0
If we subtract 122 from 146, we get 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 7:
The number 61 fits into 240 3 times, leaving a remainder of 57.
The number 3 becomes the next digit in our result. 
Result so far: 6552.3
Deduct 183 from 240 and we're left with 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Moving on to step 8:
The number 61 fits into 570 9 times, leaving a remainder of 21.
Use 9 as the next digit of our solution. 
Result so far: 6552.39
The remainder is 21 after subtracting 549 from 570.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Step 9:
If we divide 210 by 61, we get 3 and a remainder of 27.
Record the quotient 3 as the next digit in the result. 
Result so far: 6552.393
Deduct 183 from 210 and we're left with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Moving on to step 10:
61 goes into 270 4 times with a remainder of 26.
Use 4 as the next digit of our solution. 
Result so far: 6552.3934
Deduct 244 from 270 and we're left with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Let's proceed to step 11:
260 divided by 61 is 4 with a remainder of 16.
Write down 4 as next digit of the result. 
Result so far: 6552.39344
Deduct 244 from 260 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

In conclusion, the division gives 6552.39344 with a balance of 1.6e-05.