We look at the division of 61343744 by 820 
We want to divide 61343744 by 820.

Moving on to step 1:
6 divided by 820 is 0 with a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 820

Let's proceed to step 2:
If we divide 61 by 820, we get 0 and a remainder of 61.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 61, we get 61.
Grab the next digit (3) from the dividend, add it to 61, then carry on: 613 / 820

Advancing to step 3:
820 goes into 613 0 times with a remainder of 613.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 613 to get 613.
Bring next digit (4) of the dividend behind the 613 and repeat the process: 6134 / 820

Let's proceed to step 4:
820 can be fit into 6134 7 times, resulting in a remainder of 394.
Write down 7 as next digit of the result. 
Result so far: 7.0
The remainder is 394 after subtracting 5740 from 6134.
Include the next digit (3) from the dividend after 394, then repeat: 3943 / 820

On to step 5:
The number 820 fits into 3943 4 times, leaving a remainder of 663.
Record the quotient 4 as the next digit in the result. 
Result so far: 74.0
Deduct 3280 from 3943 and we're left with 663.
Fetch the next digit (7) from the dividend, attach it to 663 and continue: 6637 / 820

Step 6:
When dividing 6637 by 820, we get 8 with a remainder of 77.
Record the quotient 8 as the next digit in the result. 
Result so far: 748.0
Subtracting 6560 from 6637 leaves us with 77.
Bring next digit (4) of the dividend behind the 77 and repeat the process: 774 / 820

On to step 7:
When dividing 774 by 820, we get 0 with a remainder of 774.
The next digit of our result is 0. 
Result so far: 7480.0
Subtracting 0 from 774 leaves us with 774.
Grab the next digit (4) from the dividend, add it to 774, then carry on: 7744 / 820

Step 8:
820 goes into 7744 9 times with a remainder of 364.
The number 9 becomes the next digit in our result. 
Result so far: 74809.0
The remainder is 364 after subtracting 7380 from 7744.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3640, and continue the process.

On to step 9:
3640 divided by 820 is 4 with a remainder of 360.
Record the quotient 4 as the next digit in the result. 
Result so far: 74809.4
Subtract 3280 from 3640 to get 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3600, and continue the process.

Going ahead to step 10:
If we divide 3600 by 820, we get 4 and a remainder of 320.
Write down 4 as next digit of the result. 
Result so far: 74809.44
Subtract 3280 from 3600 to get 320.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3200, and continue the process.

After the division, we end up with 74809.44 and a remainder of 0.32.