61472464 ÷ 232 
We want to figure out the number of times 61472464 can be divided by 232.

Step 1:
232 can be fit into 6 0 times, resulting in a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Grab the next digit (1) from the dividend, add it to 6, then carry on: 61 / 232

Step 2:
If we divide 61 by 232, we get 0 and a remainder of 61.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 61 to get 61.
Append the next digit (4) from the dividend to 61 and continue with: 614 / 232

Let's proceed to step 3:
232 goes into 614 2 times with a remainder of 150.
Put 2 as the next digit of the answer. 
Result so far: 2.0
The remainder is 150 after subtracting 464 from 614.
Grab the next digit (7) from the dividend, add it to 150, then carry on: 1507 / 232

Step 4:
1507 divided by 232 is 6 with a remainder of 115.
Use 6 as the next digit of our solution. 
Result so far: 26.0
Deduct 1392 from 1507 and we're left with 115.
Fetch the next digit (2) from the dividend, attach it to 115 and continue: 1152 / 232

Moving on to step 5:
If we divide 1152 by 232, we get 4 and a remainder of 224.
Record the quotient 4 as the next digit in the result. 
Result so far: 264.0
Subtract 928 from 1152 to get 224.
Include the next digit (4) from the dividend after 224, then repeat: 2244 / 232

Step 6:
When dividing 2244 by 232, we get 9 with a remainder of 156.
Record the quotient 9 as the next digit in the result. 
Result so far: 2649.0
Subtract 2088 from 2244 to get 156.
Fetch the next digit (6) from the dividend, attach it to 156 and continue: 1566 / 232

Step 7:
When dividing 1566 by 232, we get 6 with a remainder of 174.
Use 6 as the next digit of our solution. 
Result so far: 26496.0
Subtracting 1392 from 1566 leaves us with 174.
Take the next digit (4) from the dividend and append it to 174, then repeat: 1744 / 232

Advancing to step 8:
232 goes into 1744 7 times with a remainder of 120.
Record the quotient 7 as the next digit in the result. 
Result so far: 264967.0
The remainder is 120 after subtracting 1624 from 1744.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1200, and continue the process.

Advancing to step 9:
232 goes into 1200 5 times with a remainder of 40.
Write down 5 as next digit of the result. 
Result so far: 264967.5
Deduct 1160 from 1200 and we're left 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.

Going ahead to step 10:
400 divided by 232 is 1 with a remainder of 168.
Write down 1 as next digit of the result. 
Result so far: 264967.51
Subtract 232 from 400 to get 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

On to step 11:
The number 232 fits into 1680 7 times, leaving a remainder of 56.
Write down 7 as next digit of the result. 
Result so far: 264967.517
The remainder is 56 after subtracting 1624 from 1680.
Since there are no more digits in the dividend, we add a zero to the remainder making it 560, and continue the process.

Moving on to step 12:
The number 232 fits into 560 2 times, leaving a remainder of 96.
Put 2 as the next digit of the answer. 
Result so far: 264967.5172
Subtracting 464 from 560 leaves us with 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

Advancing to step 13:
232 can be fit into 960 4 times, resulting in a remainder of 32.
The next digit of our result is 4. 
Result so far: 264967.51724
Deduct 928 from 960 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

Step 14:
If we divide 320 by 232, we get 1 and a remainder of 88.
Write down 1 as next digit of the result. 
Result so far: 264967.517241
Deduct 232 from 320 and we're left with 88.
Since there are no more digits in the dividend, we add a zero to the remainder making it 880, and continue the process.

Moving on to step 15:
232 goes into 880 3 times with a remainder of 184.
Put 3 as the next digit of the answer. 
Result so far: 264967.5172413
Subtracting 696 from 880 leaves us with 184.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1840, and continue the process.

Let's proceed to step 16:
If we divide 1840 by 232, we get 7 and a remainder of 216.
Write down 7 as next digit of the result. 
Result so far: 264967.51724137
Deduct 1624 from 1840 and we're left 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.

The quotient of the division is 264967.51724137, and the remainder is 2.16e-07.