We're dividing 61388719 by 261 
Our goal is to divide 61388719 by 261.

Going ahead to step 1:
When dividing 6 by 261, we get 0 with a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 261

Advancing to step 2:
61 divided by 261 is 0 with a remainder of 61.
Use 0 as the next digit of our solution. 
Result so far: 0.0
The remainder is 61 after subtracting 0 from 61.
Bring next digit (3) of the dividend behind the 61 and repeat the process: 613 / 261

On to step 3:
If we divide 613 by 261, we get 2 and a remainder of 91.
Write down 2 as next digit of the result. 
Result so far: 2.0
The remainder is 91 after subtracting 522 from 613.
Include the next digit (8) from the dividend after 91, then repeat: 918 / 261

Step 4:
If we divide 918 by 261, we get 3 and a remainder of 135.
The next digit of our result is 3. 
Result so far: 23.0
If we take 783 away from 918, we end up with 135.
Take the next digit (8) from the dividend and append it to 135, then repeat: 1358 / 261

Step 5:
If we divide 1358 by 261, we get 5 and a remainder of 53.
Write down 5 as next digit of the result. 
Result so far: 235.0
Subtract 1305 from 1358 to get 53.
Grab the next digit (7) from the dividend, add it to 53, then carry on: 537 / 261

On to step 6:
The number 261 fits into 537 2 times, leaving a remainder of 15.
The next digit of our result is 2. 
Result so far: 2352.0
Subtract 522 from 537 to get 15.
Take the next digit (1) from the dividend and append it to 15, then repeat: 151 / 261

On to step 7:
If we divide 151 by 261, we get 0 and a remainder of 151.
Write down 0 as next digit of the result. 
Result so far: 23520.0
The remainder is 151 after subtracting 0 from 151.
Take the next digit (9) from the dividend and append it to 151, then repeat: 1519 / 261

Let's proceed to step 8:
1519 divided by 261 is 5 with a remainder of 214.
Record the quotient 5 as the next digit in the result. 
Result so far: 235205.0
Subtracting 1305 from 1519 leaves us with 214.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2140, and continue the process.

Let's proceed to step 9:
261 can be fit into 2140 8 times, resulting in a remainder of 52.
The number 8 becomes the next digit in our result. 
Result so far: 235205.8
Subtracting 2088 from 2140 leaves us with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Moving on to step 10:
261 can be fit into 520 1 times, resulting in a remainder of 259.
Put 1 as the next digit of the answer. 
Result so far: 235205.81
Subtract 261 from 520 to get 259.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2590, and continue the process.

Going ahead to step 11:
261 goes into 2590 9 times with a remainder of 241.
The number 9 becomes the next digit in our result. 
Result so far: 235205.819
If we subtract 2349 from 2590, we get 241.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2410, and continue the process.

Step 12:
When dividing 2410 by 261, we get 9 with a remainder of 61.
The number 9 becomes the next digit in our result. 
Result so far: 235205.8199
Subtracting 2349 from 2410 leaves us with 61.
Since there are no more digits in the dividend, we add a zero to the remainder making it 610, and continue the process.

The quotient of the division is 235205.8199, and the remainder is 0.00061.