Let's divide 467851 by 61
We want to divide 467851 by 61.

On to step 1:
When dividing 4 by 61, we get 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 4 to get 4.
Bring next digit (6) of the dividend behind the 4 and repeat the process: 46 / 61

Moving on to step 2:
61 goes into 46 0 times with a remainder of 46.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 46 leaves us with 46.
Take the next digit (7) from the dividend and append it to 46, then repeat: 467 / 61

Advancing to step 3:
When dividing 467 by 61, we get 7 with a remainder of 40.
Put 7 as the next digit of the answer. 
Result so far: 7.0
Deduct 427 from 467 and we're left with 40.
Fetch the next digit (8) from the dividend, attach it to 40 and continue: 408 / 61

Let's proceed to step 4:
The number 61 fits into 408 6 times, leaving a remainder of 42.
Write down 6 as next digit of the result. 
Result so far: 76.0
The remainder is 42 after subtracting 366 from 408.
Grab the next digit (5) from the dividend, add it to 42, then carry on: 425 / 61

Advancing to step 5:
The number 61 fits into 425 6 times, leaving a remainder of 59.
Record the quotient 6 as the next digit in the result. 
Result so far: 766.0
The remainder is 59 after subtracting 366 from 425.
Append the next digit (1) from the dividend to 59 and continue with: 591 / 61

Advancing to step 6:
If we divide 591 by 61, we get 9 and a remainder of 42.
Record the quotient 9 as the next digit in the result. 
Result so far: 7669.0
If we take 549 away from 591, we end up with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

On to step 7:
61 goes into 420 6 times with a remainder of 54.
The number 6 becomes the next digit in our result. 
Result so far: 7669.6
Subtract 366 from 420 to get 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Advancing to step 8:
The number 61 fits into 540 8 times, leaving a remainder of 52.
Put 8 as the next digit of the answer. 
Result so far: 7669.68
Subtracting 488 from 540 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 9:
When dividing 520 by 61, we get 8 with a remainder of 32.
Record the quotient 8 as the next digit in the result. 
Result so far: 7669.688
Deduct 488 from 520 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

After the division, we end up with 7669.688 and a remainder of 0.0032.