We're dividing 439118 by 61 
We want to divide 439118 by 61.

Going ahead to step 1:
The number 61 fits into 4 0 times, leaving a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Include the next digit (3) from the dividend after 4, then repeat: 43 / 61

On to step 2:
61 can be fit into 43 0 times, resulting in a remainder of 43.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 43, we get 43.
Include the next digit (9) from the dividend after 43, then repeat: 439 / 61

Advancing to step 3:
The number 61 fits into 439 7 times, leaving a remainder of 12.
The next digit of our result is 7. 
Result so far: 7.0
The remainder is 12 after subtracting 427 from 439.
Take the next digit (1) from the dividend and append it to 12, then repeat: 121 / 61

On to step 4:
61 goes into 121 1 times with a remainder of 60.
The number 1 becomes the next digit in our result. 
Result so far: 71.0
Deduct 61 from 121 and we're left with 60.
Fetch the next digit (1) from the dividend, attach it to 60 and continue: 601 / 61

Advancing to step 5:
If we divide 601 by 61, we get 9 and a remainder of 52.
Use 9 as the next digit of our solution. 
Result so far: 719.0
Subtracting 549 from 601 leaves us with 52.
Grab the next digit (8) from the dividend, add it to 52, then carry on: 528 / 61

Advancing to step 6:
The number 61 fits into 528 8 times, leaving a remainder of 40.
The next digit of our result is 8. 
Result so far: 7198.0
If we take 488 away from 528, we end up 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.

Moving on to step 7:
When dividing 400 by 61, we get 6 with a remainder of 34.
Write down 6 as next digit of the result. 
Result so far: 7198.6
Subtract 366 from 400 to get 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Advancing to step 8:
61 goes into 340 5 times with a remainder of 35.
Use 5 as the next digit of our solution. 
Result so far: 7198.65
If we take 305 away from 340, we end up with 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Going ahead to step 9:
61 can be fit into 350 5 times, resulting in a remainder of 45.
Record the quotient 5 as the next digit in the result. 
Result so far: 7198.655
If we take 305 away from 350, we end up with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

After the division, we end up with 7198.655 and a remainder of 0.0045.