61040722 ÷ 264 
We want to figure out the number of times 61040722 can be divided by 264.

Moving on to step 1:
If we divide 6 by 264, we get 0 and 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.
Bring next digit (1) of the dividend behind the 6 and repeat the process: 61 / 264

Going ahead to step 2:
If we divide 61 by 264, we get 0 and a remainder of 61.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 61 after subtracting 0 from 61.
Bring next digit (0) of the dividend behind the 61 and repeat the process: 610 / 264

Going ahead to step 3:
The number 264 fits into 610 2 times, leaving a remainder of 82.
The next digit of our result is 2. 
Result so far: 2.0
Deduct 528 from 610 and we're left with 82.
Bring next digit (4) of the dividend behind the 82 and repeat the process: 824 / 264

Moving on to step 4:
If we divide 824 by 264, we get 3 and a remainder of 32.
Put 3 as the next digit of the answer. 
Result so far: 23.0
The remainder is 32 after subtracting 792 from 824.
Bring next digit (0) of the dividend behind the 32 and repeat the process: 320 / 264

Moving on to step 5:
If we divide 320 by 264, we get 1 and a remainder of 56.
Use 1 as the next digit of our solution. 
Result so far: 231.0
Subtract 264 from 320 to get 56.
Include the next digit (7) from the dividend after 56, then repeat: 567 / 264

Let's proceed to step 6:
567 divided by 264 is 2 with a remainder of 39.
The next digit of our result is 2. 
Result so far: 2312.0
Subtract 528 from 567 to get 39.
Grab the next digit (2) from the dividend, add it to 39, then carry on: 392 / 264

Going ahead to step 7:
The number 264 fits into 392 1 times, leaving a remainder of 128.
Record the quotient 1 as the next digit in the result. 
Result so far: 23121.0
Subtracting 264 from 392 leaves us with 128.
Grab the next digit (2) from the dividend, add it to 128, then carry on: 1282 / 264

Moving on to step 8:
264 goes into 1282 4 times with a remainder of 226.
Put 4 as the next digit of the answer. 
Result so far: 231214.0
If we subtract 1056 from 1282, we get 226.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2260, and continue the process.

Advancing to step 9:
2260 divided by 264 is 8 with a remainder of 148.
Record the quotient 8 as the next digit in the result. 
Result so far: 231214.8
If we take 2112 away from 2260, we end up with 148.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1480, and continue the process.

Advancing to step 10:
264 goes into 1480 5 times with a remainder of 160.
The number 5 becomes the next digit in our result. 
Result so far: 231214.85
The remainder is 160 after subtracting 1320 from 1480.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Advancing to step 11:
1600 divided by 264 is 6 with a remainder of 16.
The number 6 becomes the next digit in our result. 
Result so far: 231214.856
If we take 1584 away from 1600, we end up with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Moving on to step 12:
The number 264 fits into 160 0 times, leaving a remainder of 160.
The number 0 becomes the next digit in our result. 
Result so far: 231214.856
Subtracting 0 from 160 leaves us with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

Let's proceed to step 13:
If we divide 1600 by 264, we get 6 and a remainder of 16.
Use 6 as the next digit of our solution. 
Result so far: 231214.85606
If we subtract 1584 from 1600, we get 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

Step 14:
264 can be fit into 160 0 times, resulting in a remainder of 160.
Record the quotient 0 as the next digit in the result. 
Result so far: 231214.85606
Deduct 0 from 160 and we're left with 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

On to step 15:
When dividing 1600 by 264, we get 6 with a remainder of 16.
The next digit of our result is 6. 
Result so far: 231214.8560606
Deduct 1584 from 1600 and we're left with 16.
Since there are no more digits in the dividend, we add a zero to the remainder making it 160, and continue the process.

On to step 16:
The number 264 fits into 160 0 times, leaving a remainder of 160.
The number 0 becomes the next digit in our result. 
Result so far: 231214.8560606
If we subtract 0 from 160, we get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

After the division, we end up with 231214.8560606 and a remainder of 1.6e-07.