61908945 ÷ 476 
We're looking to find how many times 476 goes into 61908945.

Step 1:
6 divided by 476 is 0 with a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 476

Let's proceed to step 2:
61 divided by 476 is 0 with a remainder of 61.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 61 to get 61.
Bring next digit (9) of the dividend behind the 61 and repeat the process: 619 / 476

Going ahead to step 3:
When dividing 619 by 476, we get 1 with a remainder of 143.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 476 from 619 to get 143.
Bring next digit (0) of the dividend behind the 143 and repeat the process: 1430 / 476

Let's proceed to step 4:
If we divide 1430 by 476, we get 3 and a remainder of 2.
Put 3 as the next digit of the answer. 
Result so far: 13.0
The remainder is 2 after subtracting 1428 from 1430.
Grab the next digit (8) from the dividend, add it to 2, then carry on: 28 / 476

Moving on to step 5:
When dividing 28 by 476, we get 0 with a remainder of 28.
The next digit of our result is 0. 
Result so far: 130.0
If we subtract 0 from 28, we get 28.
Bring next digit (9) of the dividend behind the 28 and repeat the process: 289 / 476

Moving on to step 6:
476 can be fit into 289 0 times, resulting in a remainder of 289.
Record the quotient 0 as the next digit in the result. 
Result so far: 1300.0
Subtracting 0 from 289 leaves us with 289.
Fetch the next digit (4) from the dividend, attach it to 289 and continue: 2894 / 476

Let's proceed to step 7:
If we divide 2894 by 476, we get 6 and a remainder of 38.
Use 6 as the next digit of our solution. 
Result so far: 13006.0
If we subtract 2856 from 2894, we get 38.
Include the next digit (5) from the dividend after 38, then repeat: 385 / 476

Let's proceed to step 8:
If we divide 385 by 476, we get 0 and a remainder of 385.
Write down 0 as next digit of the result. 
Result so far: 130060.0
If we subtract 0 from 385, we get 385.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3850, and continue the process.

On to step 9:
The number 476 fits into 3850 8 times, leaving a remainder of 42.
Put 8 as the next digit of the answer. 
Result so far: 130060.8
Deduct 3808 from 3850 and we're left with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Moving on to step 10:
476 goes into 420 0 times with a remainder of 420.
Put 0 as the next digit of the answer. 
Result so far: 130060.8
Deduct 0 from 420 and we're left with 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4200, and continue the process.

On to step 11:
4200 divided by 476 is 8 with a remainder of 392.
Put 8 as the next digit of the answer. 
Result so far: 130060.808
The remainder is 392 after subtracting 3808 from 4200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3920, and continue the process.

Moving on to step 12:
476 can be fit into 3920 8 times, resulting in a remainder of 112.
Put 8 as the next digit of the answer. 
Result so far: 130060.8088
If we take 3808 away from 3920, we end up with 112.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1120, and continue the process.

In conclusion, the division gives 130060.8088 with a balance of 0.00112.