We look at the division of 61470945 by 264 
Our goal is to divide 61470945 by 264.

On to step 1:
264 can be fit into 6 0 times, resulting in a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Include the next digit (1) from the dividend after 6, then repeat: 61 / 264

Advancing to step 2:
61 divided by 264 is 0 with a remainder of 61.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 61 to get 61.
Append the next digit (4) from the dividend to 61 and continue with: 614 / 264

Let's proceed to step 3:
264 can be fit into 614 2 times, resulting in a remainder of 86.
Put 2 as the next digit of the answer. 
Result so far: 2.0
Deduct 528 from 614 and we're left with 86.
Include the next digit (7) from the dividend after 86, then repeat: 867 / 264

Let's proceed to step 4:
264 goes into 867 3 times with a remainder of 75.
Put 3 as the next digit of the answer. 
Result so far: 23.0
If we take 792 away from 867, we end up with 75.
Fetch the next digit (0) from the dividend, attach it to 75 and continue: 750 / 264

Advancing to step 5:
264 goes into 750 2 times with a remainder of 222.
Use 2 as the next digit of our solution. 
Result so far: 232.0
The remainder is 222 after subtracting 528 from 750.
Take the next digit (9) from the dividend and append it to 222, then repeat: 2229 / 264

Advancing to step 6:
264 goes into 2229 8 times with a remainder of 117.
The number 8 becomes the next digit in our result. 
Result so far: 2328.0
Subtract 2112 from 2229 to get 117.
Grab the next digit (4) from the dividend, add it to 117, then carry on: 1174 / 264

Step 7:
The number 264 fits into 1174 4 times, leaving a remainder of 118.
Put 4 as the next digit of the answer. 
Result so far: 23284.0
If we take 1056 away from 1174, we end up with 118.
Include the next digit (5) from the dividend after 118, then repeat: 1185 / 264

Going ahead to step 8:
The number 264 fits into 1185 4 times, leaving a remainder of 129.
Record the quotient 4 as the next digit in the result. 
Result so far: 232844.0
Subtract 1056 from 1185 to get 129.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1290, and continue the process.

Going ahead to step 9:
If we divide 1290 by 264, we get 4 and a remainder of 234.
Record the quotient 4 as the next digit in the result. 
Result so far: 232844.4
Subtract 1056 from 1290 to get 234.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2340, and continue the process.

Advancing to step 10:
264 goes into 2340 8 times with a remainder of 228.
Put 8 as the next digit of the answer. 
Result so far: 232844.48
If we subtract 2112 from 2340, we get 228.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2280, and continue the process.

On to step 11:
2280 divided by 264 is 8 with a remainder of 168.
Record the quotient 8 as the next digit in the result. 
Result so far: 232844.488
The remainder is 168 after subtracting 2112 from 2280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

In conclusion, the division gives 232844.488 with a balance of 0.0168.