We look at the division of 61049454 by 438 
We want to divide 61049454 by 438.

Moving on to step 1:
The number 438 fits into 6 0 times, leaving a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Take the next digit (1) from the dividend and append it to 6, then repeat: 61 / 438

Going ahead to step 2:
61 divided by 438 is 0 with a remainder of 61.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 61 to get 61.
Fetch the next digit (0) from the dividend, attach it to 61 and continue: 610 / 438

On to step 3:
The number 438 fits into 610 1 times, leaving a remainder of 172.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Deduct 438 from 610 and we're left with 172.
Take the next digit (4) from the dividend and append it to 172, then repeat: 1724 / 438

Step 4:
438 goes into 1724 3 times with a remainder of 410.
Use 3 as the next digit of our solution. 
Result so far: 13.0
The remainder is 410 after subtracting 1314 from 1724.
Take the next digit (9) from the dividend and append it to 410, then repeat: 4109 / 438

Moving on to step 5:
438 goes into 4109 9 times with a remainder of 167.
Record the quotient 9 as the next digit in the result. 
Result so far: 139.0
If we subtract 3942 from 4109, we get 167.
Take the next digit (4) from the dividend and append it to 167, then repeat: 1674 / 438

Moving on to step 6:
438 can be fit into 1674 3 times, resulting in a remainder of 360.
The next digit of our result is 3. 
Result so far: 1393.0
Subtracting 1314 from 1674 leaves us with 360.
Include the next digit (5) from the dividend after 360, then repeat: 3605 / 438

Advancing to step 7:
438 can be fit into 3605 8 times, resulting in a remainder of 101.
Use 8 as the next digit of our solution. 
Result so far: 13938.0
If we take 3504 away from 3605, we end up with 101.
Take the next digit (4) from the dividend and append it to 101, then repeat: 1014 / 438

On to step 8:
The number 438 fits into 1014 2 times, leaving a remainder of 138.
Use 2 as the next digit of our solution. 
Result so far: 139382.0
Subtract 876 from 1014 to get 138.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1380, and continue the process.

Going ahead to step 9:
If we divide 1380 by 438, we get 3 and a remainder of 66.
The number 3 becomes the next digit in our result. 
Result so far: 139382.3
If we take 1314 away from 1380, we end up with 66.
Since there are no more digits in the dividend, we add a zero to the remainder making it 660, and continue the process.

Step 10:
The number 438 fits into 660 1 times, leaving a remainder of 222.
Use 1 as the next digit of our solution. 
Result so far: 139382.31
If we take 438 away from 660, we end up with 222.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2220, and continue the process.

Let's proceed to step 11:
If we divide 2220 by 438, we get 5 and a remainder of 30.
Use 5 as the next digit of our solution. 
Result so far: 139382.315
If we take 2190 away from 2220, we end up with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

On to step 12:
438 can be fit into 300 0 times, resulting in a remainder of 300.
The number 0 becomes the next digit in our result. 
Result so far: 139382.315
The remainder is 300 after subtracting 0 from 300.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3000, and continue the process.

Let's proceed to step 13:
438 can be fit into 3000 6 times, resulting in a remainder of 372.
Record the quotient 6 as the next digit in the result. 
Result so far: 139382.31506
Subtracting 2628 from 3000 leaves us with 372.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3720, and continue the process.

Going ahead to step 14:
When dividing 3720 by 438, we get 8 with a remainder of 216.
The next digit of our result is 8. 
Result so far: 139382.315068
Subtracting 3504 from 3720 leaves us with 216.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2160, and continue the process.

On to step 15:
438 can be fit into 2160 4 times, resulting in a remainder of 408.
Record the quotient 4 as the next digit in the result. 
Result so far: 139382.3150684
Deduct 1752 from 2160 and we're left with 408.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4080, and continue the process.

Step 16:
438 goes into 4080 9 times with a remainder of 138.
Write down 9 as next digit of the result. 
Result so far: 139382.31506849
If we subtract 3942 from 4080, we get 138.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1380, and continue the process.

Our division results in 139382.31506849 with a remaining 1.38e-07.