We're dividing 400861 by 68 
Our goal is to divide 400861 by 68.

Going ahead to step 1:
The number 68 fits into 4 0 times, leaving a remainder of 4.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 4 leaves us with 4.
Include the next digit (0) from the dividend after 4, then repeat: 40 / 68

Let's proceed to step 2:
The number 68 fits into 40 0 times, leaving a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 40 and we're left with 40.
Append the next digit (0) from the dividend to 40 and continue with: 400 / 68

Let's proceed to step 3:
The number 68 fits into 400 5 times, leaving a remainder of 60.
Write down 5 as next digit of the result. 
Result so far: 5.0
The remainder is 60 after subtracting 340 from 400.
Fetch the next digit (8) from the dividend, attach it to 60 and continue: 608 / 68

Going ahead to step 4:
68 goes into 608 8 times with a remainder of 64.
Use 8 as the next digit of our solution. 
Result so far: 58.0
The remainder is 64 after subtracting 544 from 608.
Take the next digit (6) from the dividend and append it to 64, then repeat: 646 / 68

Moving on to step 5:
The number 68 fits into 646 9 times, leaving a remainder of 34.
Put 9 as the next digit of the answer. 
Result so far: 589.0
Subtracting 612 from 646 leaves us with 34.
Append the next digit (1) from the dividend to 34 and continue with: 341 / 68

Advancing to step 6:
68 can be fit into 341 5 times, resulting in a remainder of 1.
Record the quotient 5 as the next digit in the result. 
Result so far: 5895.0
If we subtract 340 from 341, we get 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Let's proceed to step 7:
68 can be fit into 10 0 times, resulting in a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 5895.0
Subtract 0 from 10 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 8:
100 divided by 68 is 1 with a remainder of 32.
The number 1 becomes the next digit in our result. 
Result so far: 5895.01
Subtracting 68 from 100 leaves us 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.

Moving on to step 9:
68 goes into 320 4 times with a remainder of 48.
The number 4 becomes the next digit in our result. 
Result so far: 5895.014
If we subtract 272 from 320, we get 48.
Since there are no more digits in the dividend, we add a zero to the remainder making it 480, and continue the process.

Moving on to step 10:
68 goes into 480 7 times with a remainder of 4.
The number 7 becomes the next digit in our result. 
Result so far: 5895.0147
Subtracting 476 from 480 leaves us with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Advancing to step 11:
68 goes into 40 0 times with a remainder of 40.
Record the quotient 0 as the next digit in the result. 
Result so far: 5895.0147
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Let's proceed to step 12:
If we divide 400 by 68, we get 5 and a remainder of 60.
Use 5 as the next digit of our solution. 
Result so far: 5895.014705
Subtracting 340 from 400 leaves us with 60.
Since there are no more digits in the dividend, we add a zero to the remainder making it 600, and continue the process.

On to step 13:
68 goes into 600 8 times with a remainder of 56.
Write down 8 as next digit of the result. 
Result so far: 5895.0147058
Subtract 544 from 600 to get 56.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

On to step 14:
68 can be fit into 560 8 times, resulting in a remainder of 16.
Put 8 as the next digit of the answer. 
Result so far: 5895.01470588
The remainder is 16 after subtracting 544 from 560.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

The final outcome is 5895.01470588, with a leftover of 1.6e-08.