We look at the division of 61011540 by 408 
We want to figure out the number of times 61011540 can be divided by 408.

On to step 1:
408 goes into 6 0 times with a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Include the next digit (1) from the dividend after 6, then repeat: 61 / 408

Step 2:
The number 408 fits into 61 0 times, leaving a remainder of 61.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 61 to get 61.
Take the next digit (0) from the dividend and append it to 61, then repeat: 610 / 408

On to step 3:
610 divided by 408 is 1 with a remainder of 202.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 408 from 610 leaves us with 202.
Include the next digit (1) from the dividend after 202, then repeat: 2021 / 408

Moving on to step 4:
If we divide 2021 by 408, we get 4 and a remainder of 389.
Use 4 as the next digit of our solution. 
Result so far: 14.0
Deduct 1632 from 2021 and we're left with 389.
Take the next digit (1) from the dividend and append it to 389, then repeat: 3891 / 408

Advancing to step 5:
408 goes into 3891 9 times with a remainder of 219.
Use 9 as the next digit of our solution. 
Result so far: 149.0
Subtracting 3672 from 3891 leaves us with 219.
Take the next digit (5) from the dividend and append it to 219, then repeat: 2195 / 408

Advancing to step 6:
2195 divided by 408 is 5 with a remainder of 155.
Put 5 as the next digit of the answer. 
Result so far: 1495.0
The remainder is 155 after subtracting 2040 from 2195.
Bring next digit (4) of the dividend behind the 155 and repeat the process: 1554 / 408

Moving on to step 7:
The number 408 fits into 1554 3 times, leaving a remainder of 330.
The number 3 becomes the next digit in our result. 
Result so far: 14953.0
Subtract 1224 from 1554 to get 330.
Take the next digit (0) from the dividend and append it to 330, then repeat: 3300 / 408

Let's proceed to step 8:
3300 divided by 408 is 8 with a remainder of 36.
Put 8 as the next digit of the answer. 
Result so far: 149538.0
If we subtract 3264 from 3300, we get 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Advancing to step 9:
360 divided by 408 is 0 with a remainder of 360.
Use 0 as the next digit of our solution. 
Result so far: 149538.0
Subtracting 0 from 360 leaves us with 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

On to step 10:
If we divide 3600 by 408, we get 8 and a remainder of 336.
Put 8 as the next digit of the answer. 
Result so far: 149538.08
If we subtract 3264 from 3600, we get 336.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3360, and continue the process.

Step 11:
408 can be fit into 3360 8 times, resulting in a remainder of 96.
The number 8 becomes the next digit in our result. 
Result so far: 149538.088
The remainder is 96 after subtracting 3264 from 3360.
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 149538.088 with a balance of 0.0096.