We look at the division of 61949940 by 814 
Let's see how many times 814 fits into 61949940.

Let's proceed to step 1:
The number 814 fits into 6 0 times, leaving a remainder of 6.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Include the next digit (1) from the dividend after 6, then repeat: 61 / 814

Moving on to step 2:
814 goes into 61 0 times with a remainder of 61.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 61, we get 61.
Take the next digit (9) from the dividend and append it to 61, then repeat: 619 / 814

Step 3:
814 goes into 619 0 times with a remainder of 619.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we subtract 0 from 619, we get 619.
Bring next digit (4) of the dividend behind the 619 and repeat the process: 6194 / 814

Moving on to step 4:
814 can be fit into 6194 7 times, resulting in a remainder of 496.
Record the quotient 7 as the next digit in the result. 
Result so far: 7.0
Subtracting 5698 from 6194 leaves us with 496.
Bring next digit (9) of the dividend behind the 496 and repeat the process: 4969 / 814

Step 5:
4969 divided by 814 is 6 with a remainder of 85.
Write down 6 as next digit of the result. 
Result so far: 76.0
If we take 4884 away from 4969, we end up with 85.
Grab the next digit (9) from the dividend, add it to 85, then carry on: 859 / 814

Let's proceed to step 6:
If we divide 859 by 814, we get 1 and a remainder of 45.
Use 1 as the next digit of our solution. 
Result so far: 761.0
If we subtract 814 from 859, we get 45.
Append the next digit (4) from the dividend to 45 and continue with: 454 / 814

On to step 7:
814 goes into 454 0 times with a remainder of 454.
Write down 0 as next digit of the result. 
Result so far: 7610.0
If we subtract 0 from 454, we get 454.
Take the next digit (0) from the dividend and append it to 454, then repeat: 4540 / 814

Going ahead to step 8:
The number 814 fits into 4540 5 times, leaving a remainder of 470.
Record the quotient 5 as the next digit in the result. 
Result so far: 76105.0
Subtract 4070 from 4540 to get 470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4700, and continue the process.

Going ahead to step 9:
If we divide 4700 by 814, we get 5 and a remainder of 630.
The number 5 becomes the next digit in our result. 
Result so far: 76105.5
Deduct 4070 from 4700 and we're left with 630.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6300, and continue the process.

On to step 10:
6300 divided by 814 is 7 with a remainder of 602.
The next digit of our result is 7. 
Result so far: 76105.57
Subtract 5698 from 6300 to get 602.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6020, and continue the process.

On to step 11:
814 goes into 6020 7 times with a remainder of 322.
Use 7 as the next digit of our solution. 
Result so far: 76105.577
Subtract 5698 from 6020 to get 322.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3220, and continue the process.

The quotient of the division is 76105.577, and the remainder is 0.0322.