We divide 61144438 by 352
Our goal is to divide 61144438 by 352.

Advancing to step 1:
The number 352 fits into 6 0 times, leaving a remainder of 6.
Put 0 as the next digit of the answer. 
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 / 352

Advancing to step 2:
352 goes into 61 0 times with a remainder of 61.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 61 leaves us with 61.
Grab the next digit (1) from the dividend, add it to 61, then carry on: 611 / 352

Advancing to step 3:
611 divided by 352 is 1 with a remainder of 259.
The next digit of our result is 1. 
Result so far: 1.0
If we take 352 away from 611, we end up with 259.
Grab the next digit (4) from the dividend, add it to 259, then carry on: 2594 / 352

Let's proceed to step 4:
352 can be fit into 2594 7 times, resulting in a remainder of 130.
The next digit of our result is 7. 
Result so far: 17.0
Subtracting 2464 from 2594 leaves us with 130.
Bring next digit (4) of the dividend behind the 130 and repeat the process: 1304 / 352

Going ahead to step 5:
If we divide 1304 by 352, we get 3 and a remainder of 248.
Put 3 as the next digit of the answer. 
Result so far: 173.0
Subtract 1056 from 1304 to get 248.
Grab the next digit (4) from the dividend, add it to 248, then carry on: 2484 / 352

Step 6:
352 goes into 2484 7 times with a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 1737.0
The remainder is 20 after subtracting 2464 from 2484.
Fetch the next digit (3) from the dividend, attach it to 20 and continue: 203 / 352

On to step 7:
352 goes into 203 0 times with a remainder of 203.
The next digit of our result is 0. 
Result so far: 17370.0
If we subtract 0 from 203, we get 203.
Include the next digit (8) from the dividend after 203, then repeat: 2038 / 352

Step 8:
352 goes into 2038 5 times with a remainder of 278.
Use 5 as the next digit of our solution. 
Result so far: 173705.0
If we take 1760 away from 2038, we end up with 278.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2780, and continue the process.

On to step 9:
If we divide 2780 by 352, we get 7 and a remainder of 316.
The next digit of our result is 7. 
Result so far: 173705.7
The remainder is 316 after subtracting 2464 from 2780.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3160, and continue the process.

On to step 10:
352 can be fit into 3160 8 times, resulting in a remainder of 344.
The number 8 becomes the next digit in our result. 
Result so far: 173705.78
If we take 2816 away from 3160, we end up with 344.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3440, and continue the process.

Moving on to step 11:
352 goes into 3440 9 times with a remainder of 272.
Write down 9 as next digit of the result. 
Result so far: 173705.789
If we subtract 3168 from 3440, we get 272.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2720, and continue the process.

Going ahead to step 12:
352 goes into 2720 7 times with a remainder of 256.
Record the quotient 7 as the next digit in the result. 
Result so far: 173705.7897
If we take 2464 away from 2720, we end up with 256.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2560, and continue the process.

Going ahead to step 13:
352 goes into 2560 7 times with a remainder of 96.
Use 7 as the next digit of our solution. 
Result so far: 173705.78977
If we subtract 2464 from 2560, we get 96.
Since there are no more digits in the dividend, we add a zero to the remainder making it 960, and continue the process.

In conclusion, the division gives 173705.78977 with a balance of 9.6e-05.