We look at the division of 61499310 by 823 
Our goal is to divide 61499310 by 823.

Step 1:
823 can be fit into 6 0 times, resulting in 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 / 823

Let's proceed to step 2:
61 divided by 823 is 0 with 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.
Append the next digit (4) from the dividend to 61 and continue with: 614 / 823

Moving on to step 3:
823 can be fit into 614 0 times, resulting in a remainder of 614.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 614 leaves us with 614.
Take the next digit (9) from the dividend and append it to 614, then repeat: 6149 / 823

Going ahead to step 4:
823 can be fit into 6149 7 times, resulting in a remainder of 388.
Put 7 as the next digit of the answer. 
Result so far: 7.0
Subtracting 5761 from 6149 leaves us with 388.
Bring next digit (9) of the dividend behind the 388 and repeat the process: 3889 / 823

Going ahead to step 5:
If we divide 3889 by 823, we get 4 and a remainder of 597.
Record the quotient 4 as the next digit in the result. 
Result so far: 74.0
The remainder is 597 after subtracting 3292 from 3889.
Append the next digit (3) from the dividend to 597 and continue with: 5973 / 823

On to step 6:
The number 823 fits into 5973 7 times, leaving a remainder of 212.
Record the quotient 7 as the next digit in the result. 
Result so far: 747.0
If we take 5761 away from 5973, we end up with 212.
Fetch the next digit (1) from the dividend, attach it to 212 and continue: 2121 / 823

On to step 7:
The number 823 fits into 2121 2 times, leaving a remainder of 475.
Record the quotient 2 as the next digit in the result. 
Result so far: 7472.0
Deduct 1646 from 2121 and we're left with 475.
Grab the next digit (0) from the dividend, add it to 475, then carry on: 4750 / 823

Let's proceed to step 8:
When dividing 4750 by 823, we get 5 with a remainder of 635.
The next digit of our result is 5. 
Result so far: 74725.0
If we subtract 4115 from 4750, we get 635.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6350, and continue the process.

Step 9:
When dividing 6350 by 823, we get 7 with a remainder of 589.
Put 7 as the next digit of the answer. 
Result so far: 74725.7
The remainder is 589 after subtracting 5761 from 6350.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5890, and continue the process.

Going ahead to step 10:
The number 823 fits into 5890 7 times, leaving a remainder of 129.
Record the quotient 7 as the next digit in the result. 
Result so far: 74725.77
The remainder is 129 after subtracting 5761 from 5890.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1290, and continue the process.

After the division, we end up with 74725.77 and a remainder of 0.129.