61044922 divided by 521 
We want to figure out the number of times 61044922 can be divided by 521.

Step 1:
521 can be fit into 6 0 times, resulting in a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Take the next digit (1) from the dividend and append it to 6, then repeat: 61 / 521

Let's proceed to step 2:
61 divided by 521 is 0 with a remainder of 61.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 61 leaves us with 61.
Append the next digit (0) from the dividend to 61 and continue with: 610 / 521

Let's proceed to step 3:
521 goes into 610 1 times with a remainder of 89.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
The remainder is 89 after subtracting 521 from 610.
Append the next digit (4) from the dividend to 89 and continue with: 894 / 521

Advancing to step 4:
If we divide 894 by 521, we get 1 and a remainder of 373.
The number 1 becomes the next digit in our result. 
Result so far: 11.0
Deduct 521 from 894 and we're left with 373.
Take the next digit (4) from the dividend and append it to 373, then repeat: 3734 / 521

Moving on to step 5:
521 can be fit into 3734 7 times, resulting in a remainder of 87.
Write down 7 as next digit of the result. 
Result so far: 117.0
If we subtract 3647 from 3734, we get 87.
Bring next digit (9) of the dividend behind the 87 and repeat the process: 879 / 521

Let's proceed to step 6:
The number 521 fits into 879 1 times, leaving a remainder of 358.
Put 1 as the next digit of the answer. 
Result so far: 1171.0
If we subtract 521 from 879, we get 358.
Take the next digit (2) from the dividend and append it to 358, then repeat: 3582 / 521

Going ahead to step 7:
521 can be fit into 3582 6 times, resulting in a remainder of 456.
Use 6 as the next digit of our solution. 
Result so far: 11716.0
Subtracting 3126 from 3582 leaves us with 456.
Include the next digit (2) from the dividend after 456, then repeat: 4562 / 521

Moving on to step 8:
When dividing 4562 by 521, we get 8 with a remainder of 394.
Use 8 as the next digit of our solution. 
Result so far: 117168.0
If we subtract 4168 from 4562, we get 394.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3940, and continue the process.

On to step 9:
If we divide 3940 by 521, we get 7 and a remainder of 293.
Record the quotient 7 as the next digit in the result. 
Result so far: 117168.7
If we subtract 3647 from 3940, we get 293.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2930, and continue the process.

Advancing to step 10:
521 can be fit into 2930 5 times, resulting in a remainder of 325.
Put 5 as the next digit of the answer. 
Result so far: 117168.75
If we subtract 2605 from 2930, we get 325.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3250, and continue the process.

Going ahead to step 11:
When dividing 3250 by 521, we get 6 with a remainder of 124.
The next digit of our result is 6. 
Result so far: 117168.756
If we take 3126 away from 3250, we end up with 124.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1240, and continue the process.

Going ahead to step 12:
When dividing 1240 by 521, we get 2 with a remainder of 198.
Put 2 as the next digit of the answer. 
Result so far: 117168.7562
The remainder is 198 after subtracting 1042 from 1240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1980, and continue the process.

Going ahead to step 13:
521 can be fit into 1980 3 times, resulting in a remainder of 417.
Put 3 as the next digit of the answer. 
Result so far: 117168.75623
The remainder is 417 after subtracting 1563 from 1980.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4170, and continue the process.

On to step 14:
4170 divided by 521 is 8 with a remainder of 2.
Record the quotient 8 as the next digit in the result. 
Result so far: 117168.756238
Deduct 4168 from 4170 and we're left with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 15:
521 can be fit into 20 0 times, resulting in a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 117168.756238
If we take 0 away from 20, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 16:
200 divided by 521 is 0 with a remainder of 200.
Use 0 as the next digit of our solution. 
Result so far: 117168.756238
If we subtract 0 from 200, we get 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2000, and continue the process.

In conclusion, the division gives 117168.756238 with a balance of 2e-07.