We divide 61362 by 44
We want to figure out the number of times 61362 can be divided by 44.

Let's proceed to step 1:
When dividing 6 by 44, we get 0 with a remainder of 6.
Put 0 as the next digit of the answer. 
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 / 44

Moving on to step 2:
44 can be fit into 61 1 times, resulting in a remainder of 17.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 44 from 61 to get 17.
Take the next digit (3) from the dividend and append it to 17, then repeat: 173 / 44

Moving on to step 3:
If we divide 173 by 44, we get 3 and a remainder of 41.
Put 3 as the next digit of the answer. 
Result so far: 13.0
Subtract 132 from 173 to get 41.
Fetch the next digit (6) from the dividend, attach it to 41 and continue: 416 / 44

Step 4:
44 can be fit into 416 9 times, resulting in a remainder of 20.
Record the quotient 9 as the next digit in the result. 
Result so far: 139.0
If we take 396 away from 416, we end up with 20.
Append the next digit (2) from the dividend to 20 and continue with: 202 / 44

Going ahead to step 5:
44 can be fit into 202 4 times, resulting in a remainder of 26.
Record the quotient 4 as the next digit in the result. 
Result so far: 1394.0
Subtracting 176 from 202 leaves us with 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Going ahead to step 6:
44 can be fit into 260 5 times, resulting in a remainder of 40.
Put 5 as the next digit of the answer. 
Result so far: 1394.5
If we subtract 220 from 260, we get 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Step 7:
400 divided by 44 is 9 with a remainder of 4.
The next digit of our result is 9. 
Result so far: 1394.59
If we subtract 396 from 400, we get 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 8:
When dividing 40 by 44, we get 0 with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 1394.59
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.

On to step 9:
44 goes into 400 9 times with a remainder of 4.
The next digit of our result is 9. 
Result so far: 1394.5909
The remainder is 4 after subtracting 396 from 400.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Step 10:
44 goes into 40 0 times with a remainder of 40.
The number 0 becomes the next digit in our result. 
Result so far: 1394.5909
Subtracting 0 from 40 leaves us with 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 11:
If we divide 400 by 44, we get 9 and a remainder of 4.
Write down 9 as next digit of the result. 
Result so far: 1394.590909
Subtract 396 from 400 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 12:
If we divide 40 by 44, we get 0 and a remainder of 40.
The next digit of our result is 0. 
Result so far: 1394.590909
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.

Advancing to step 13:
The number 44 fits into 400 9 times, leaving a remainder of 4.
Put 9 as the next digit of the answer. 
Result so far: 1394.59090909
Subtract 396 from 400 to get 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

The final result is 1394.59090909 with a remainder of 4e-09.