61961243 divided by 316 
Let's see how many times 316 fits into 61961243.

Advancing to step 1:
If we divide 6 by 316, we get 0 and 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.
Take the next digit (1) from the dividend and append it to 6, then repeat: 61 / 316

Let's proceed to step 2:
61 divided by 316 is 0 with a remainder of 61.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 61, we end up with 61.
Bring next digit (9) of the dividend behind the 61 and repeat the process: 619 / 316

Moving on to step 3:
619 divided by 316 is 1 with a remainder of 303.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
Subtract 316 from 619 to get 303.
Include the next digit (6) from the dividend after 303, then repeat: 3036 / 316

Moving on to step 4:
3036 divided by 316 is 9 with a remainder of 192.
Write down 9 as next digit of the result. 
Result so far: 19.0
Subtract 2844 from 3036 to get 192.
Bring next digit (1) of the dividend behind the 192 and repeat the process: 1921 / 316

Moving on to step 5:
316 goes into 1921 6 times with a remainder of 25.
The next digit of our result is 6. 
Result so far: 196.0
If we take 1896 away from 1921, we end up with 25.
Take the next digit (2) from the dividend and append it to 25, then repeat: 252 / 316

Advancing to step 6:
If we divide 252 by 316, we get 0 and a remainder of 252.
Write down 0 as next digit of the result. 
Result so far: 1960.0
Deduct 0 from 252 and we're left with 252.
Append the next digit (4) from the dividend to 252 and continue with: 2524 / 316

Moving on to step 7:
2524 divided by 316 is 7 with a remainder of 312.
Write down 7 as next digit of the result. 
Result so far: 19607.0
Subtracting 2212 from 2524 leaves us with 312.
Bring next digit (3) of the dividend behind the 312 and repeat the process: 3123 / 316

Going ahead to step 8:
3123 divided by 316 is 9 with a remainder of 279.
The next digit of our result is 9. 
Result so far: 196079.0
If we subtract 2844 from 3123, we get 279.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2790, and continue the process.

Let's proceed to step 9:
The number 316 fits into 2790 8 times, leaving a remainder of 262.
Put 8 as the next digit of the answer. 
Result so far: 196079.8
Subtract 2528 from 2790 to get 262.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2620, and continue the process.

Advancing to step 10:
316 goes into 2620 8 times with a remainder of 92.
The number 8 becomes the next digit in our result. 
Result so far: 196079.88
Deduct 2528 from 2620 and we're left with 92.
Since there are no more digits in the dividend, we add a zero to the remainder making it 920, and continue the process.

In conclusion, the division gives 196079.88 with a balance of 0.092.