We're dividing 61361204 by 46 
Let's see how many times 46 fits into 61361204.

Step 1:
The number 46 fits into 6 0 times, leaving a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 46

Step 2:
61 divided by 46 is 1 with a remainder of 15.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Deduct 46 from 61 and we're left with 15.
Append the next digit (3) from the dividend to 15 and continue with: 153 / 46

On to step 3:
The number 46 fits into 153 3 times, leaving a remainder of 15.
Record the quotient 3 as the next digit in the result. 
Result so far: 13.0
Deduct 138 from 153 and we're left with 15.
Take the next digit (6) from the dividend and append it to 15, then repeat: 156 / 46

Going ahead to step 4:
46 goes into 156 3 times with a remainder of 18.
Use 3 as the next digit of our solution. 
Result so far: 133.0
Subtracting 138 from 156 leaves us with 18.
Bring next digit (1) of the dividend behind the 18 and repeat the process: 181 / 46

Step 5:
The number 46 fits into 181 3 times, leaving a remainder of 43.
The next digit of our result is 3. 
Result so far: 1333.0
The remainder is 43 after subtracting 138 from 181.
Append the next digit (2) from the dividend to 43 and continue with: 432 / 46

Moving on to step 6:
If we divide 432 by 46, we get 9 and a remainder of 18.
Record the quotient 9 as the next digit in the result. 
Result so far: 13339.0
The remainder is 18 after subtracting 414 from 432.
Take the next digit (0) from the dividend and append it to 18, then repeat: 180 / 46

On to step 7:
46 can be fit into 180 3 times, resulting in a remainder of 42.
Put 3 as the next digit of the answer. 
Result so far: 133393.0
Subtracting 138 from 180 leaves us with 42.
Take the next digit (4) from the dividend and append it to 42, then repeat: 424 / 46

Let's proceed to step 8:
If we divide 424 by 46, we get 9 and a remainder of 10.
The number 9 becomes the next digit in our result. 
Result so far: 1333939.0
If we take 414 away from 424, we end up with 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 9:
If we divide 100 by 46, we get 2 and a remainder of 8.
Write down 2 as next digit of the result. 
Result so far: 1333939.2
Subtracting 92 from 100 leaves us with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Advancing to step 10:
The number 46 fits into 80 1 times, leaving a remainder of 34.
The next digit of our result is 1. 
Result so far: 1333939.21
If we take 46 away from 80, we end up with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

On to step 11:
If we divide 340 by 46, we get 7 and a remainder of 18.
Write down 7 as next digit of the result. 
Result so far: 1333939.217
Deduct 322 from 340 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Advancing to step 12:
46 goes into 180 3 times with a remainder of 42.
Use 3 as the next digit of our solution. 
Result so far: 1333939.2173
The remainder is 42 after subtracting 138 from 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Let's proceed to step 13:
420 divided by 46 is 9 with a remainder of 6.
The number 9 becomes the next digit in our result. 
Result so far: 1333939.21739
Subtract 414 from 420 to get 6.
Since there are no more digits in the dividend, we add a zero to the remainder making it 60, and continue the process.

On to step 14:
46 goes into 60 1 times with a remainder of 14.
Write down 1 as next digit of the result. 
Result so far: 1333939.217391
If we take 46 away from 60, we end up with 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 15:
46 goes into 140 3 times with a remainder of 2.
Use 3 as the next digit of our solution. 
Result so far: 1333939.2173913
If we take 138 away from 140, we end up with 2.
Since there are no more digits in the dividend, we add a zero to the remainder making it 20, and continue the process.

Let's proceed to step 16:
The number 46 fits into 20 0 times, leaving a remainder of 20.
Put 0 as the next digit of the answer. 
Result so far: 1333939.2173913
If we subtract 0 from 20, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

In conclusion, the division gives 1333939.2173913 with a balance of 2e-08.