61761688 divided by 394 
We want to figure out the number of times 61761688 can be divided by 394.

Going ahead to step 1:
394 goes into 6 0 times with a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Include the next digit (1) from the dividend after 6, then repeat: 61 / 394

Step 2:
The number 394 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.
Fetch the next digit (7) from the dividend, attach it to 61 and continue: 617 / 394

Let's proceed to step 3:
617 divided by 394 is 1 with a remainder of 223.
Put 1 as the next digit of the answer. 
Result so far: 1.0
If we subtract 394 from 617, we get 223.
Append the next digit (6) from the dividend to 223 and continue with: 2236 / 394

Going ahead to step 4:
When dividing 2236 by 394, we get 5 with a remainder of 266.
Put 5 as the next digit of the answer. 
Result so far: 15.0
Subtracting 1970 from 2236 leaves us with 266.
Bring next digit (1) of the dividend behind the 266 and repeat the process: 2661 / 394

Let's proceed to step 5:
When dividing 2661 by 394, we get 6 with a remainder of 297.
Record the quotient 6 as the next digit in the result. 
Result so far: 156.0
If we take 2364 away from 2661, we end up with 297.
Take the next digit (6) from the dividend and append it to 297, then repeat: 2976 / 394

Step 6:
If we divide 2976 by 394, we get 7 and a remainder of 218.
Use 7 as the next digit of our solution. 
Result so far: 1567.0
Subtracting 2758 from 2976 leaves us with 218.
Bring next digit (8) of the dividend behind the 218 and repeat the process: 2188 / 394

Let's proceed to step 7:
When dividing 2188 by 394, we get 5 with a remainder of 218.
Use 5 as the next digit of our solution. 
Result so far: 15675.0
If we take 1970 away from 2188, we end up with 218.
Bring next digit (8) of the dividend behind the 218 and repeat the process: 2188 / 394

On to step 8:
394 goes into 2188 5 times with a remainder of 218.
Use 5 as the next digit of our solution. 
Result so far: 156755.0
If we take 1970 away from 2188, we end up with 218.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2180, and continue the process.

Moving on to step 9:
When dividing 2180 by 394, we get 5 with a remainder of 210.
The number 5 becomes the next digit in our result. 
Result so far: 156755.5
Deduct 1970 from 2180 and we're left with 210.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2100, and continue the process.

Step 10:
When dividing 2100 by 394, we get 5 with a remainder of 130.
Write down 5 as next digit of the result. 
Result so far: 156755.55
Subtract 1970 from 2100 to get 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1300, and continue the process.

After the division, we end up with 156755.55 and a remainder of 0.13.