We look at the division of 399194 by 61 
We want to figure out the number of times 399194 can be divided by 61.

Going ahead to step 1:
The number 61 fits into 3 0 times, leaving a remainder of 3.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 3, we get 3.
Include the next digit (9) from the dividend after 3, then repeat: 39 / 61

Going ahead to step 2:
The number 61 fits into 39 0 times, leaving a remainder of 39.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 39 to get 39.
Bring next digit (9) of the dividend behind the 39 and repeat the process: 399 / 61

Step 3:
61 goes into 399 6 times with a remainder of 33.
Put 6 as the next digit of the answer. 
Result so far: 6.0
If we take 366 away from 399, we end up with 33.
Take the next digit (1) from the dividend and append it to 33, then repeat: 331 / 61

Advancing to step 4:
When dividing 331 by 61, we get 5 with a remainder of 26.
The number 5 becomes the next digit in our result. 
Result so far: 65.0
Subtract 305 from 331 to get 26.
Fetch the next digit (9) from the dividend, attach it to 26 and continue: 269 / 61

Advancing to step 5:
269 divided by 61 is 4 with a remainder of 25.
Record the quotient 4 as the next digit in the result. 
Result so far: 654.0
Deduct 244 from 269 and we're left with 25.
Bring next digit (4) of the dividend behind the 25 and repeat the process: 254 / 61

On to step 6:
61 goes into 254 4 times with a remainder of 10.
Put 4 as the next digit of the answer. 
Result so far: 6544.0
If we subtract 244 from 254, we get 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 7:
The number 61 fits into 100 1 times, leaving a remainder of 39.
Record the quotient 1 as the next digit in the result. 
Result so far: 6544.1
If we subtract 61 from 100, we get 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Going ahead to step 8:
61 goes into 390 6 times with a remainder of 24.
Put 6 as the next digit of the answer. 
Result so far: 6544.16
Subtract 366 from 390 to get 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Advancing to step 9:
If we divide 240 by 61, we get 3 and a remainder of 57.
Write down 3 as next digit of the result. 
Result so far: 6544.163
If we subtract 183 from 240, we get 57.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Step 10:
If we divide 570 by 61, we get 9 and a remainder of 21.
Use 9 as the next digit of our solution. 
Result so far: 6544.1639
Subtract 549 from 570 to get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

Advancing to step 11:
210 divided by 61 is 3 with a remainder of 27.
The next digit of our result is 3. 
Result so far: 6544.16393
Subtracting 183 from 210 leaves us with 27.
Since there are no more digits in the dividend, we add a zero to the remainder making it 270, and continue the process.

Step 12:
The number 61 fits into 270 4 times, leaving a remainder of 26.
Record the quotient 4 as the next digit in the result. 
Result so far: 6544.163934
Subtract 244 from 270 to get 26.
Since there are no more digits in the dividend, we add a zero to the remainder making it 260, and continue the process.

Moving on to step 13:
The number 61 fits into 260 4 times, leaving a remainder of 16.
Write down 4 as next digit of the result. 
Result so far: 6544.1639344
Deduct 244 from 260 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.

Our division results in 6544.1639344 with a remaining 1.6e-07.