We look at the division of 61913523 by 401 
We're looking to find how many times 401 goes into 61913523.

Going ahead to step 1:
401 can be fit into 6 0 times, resulting in a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 6, we end up with 6.
Take the next digit (1) from the dividend and append it to 6, then repeat: 61 / 401

Advancing to step 2:
401 goes into 61 0 times with a remainder of 61.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we subtract 0 from 61, we get 61.
Take the next digit (9) from the dividend and append it to 61, then repeat: 619 / 401

Step 3:
The number 401 fits into 619 1 times, leaving a remainder of 218.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 218 after subtracting 401 from 619.
Fetch the next digit (1) from the dividend, attach it to 218 and continue: 2181 / 401

Advancing to step 4:
401 goes into 2181 5 times with a remainder of 176.
Use 5 as the next digit of our solution. 
Result so far: 15.0
If we take 2005 away from 2181, we end up with 176.
Include the next digit (3) from the dividend after 176, then repeat: 1763 / 401

Step 5:
1763 divided by 401 is 4 with a remainder of 159.
Record the quotient 4 as the next digit in the result. 
Result so far: 154.0
Subtract 1604 from 1763 to get 159.
Bring next digit (5) of the dividend behind the 159 and repeat the process: 1595 / 401

Going ahead to step 6:
401 can be fit into 1595 3 times, resulting in a remainder of 392.
Put 3 as the next digit of the answer. 
Result so far: 1543.0
If we take 1203 away from 1595, we end up with 392.
Bring next digit (2) of the dividend behind the 392 and repeat the process: 3922 / 401

Let's proceed to step 7:
3922 divided by 401 is 9 with a remainder of 313.
Write down 9 as next digit of the result. 
Result so far: 15439.0
Subtract 3609 from 3922 to get 313.
Append the next digit (3) from the dividend to 313 and continue with: 3133 / 401

Advancing to step 8:
When dividing 3133 by 401, we get 7 with a remainder of 326.
Record the quotient 7 as the next digit in the result. 
Result so far: 154397.0
The remainder is 326 after subtracting 2807 from 3133.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3260, and continue the process.

Let's proceed to step 9:
If we divide 3260 by 401, we get 8 and a remainder of 52.
The next digit of our result is 8. 
Result so far: 154397.8
Subtracting 3208 from 3260 leaves us with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Advancing to step 10:
The number 401 fits into 520 1 times, leaving a remainder of 119.
Use 1 as the next digit of our solution. 
Result so far: 154397.81
If we subtract 401 from 520, we get 119.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1190, and continue the process.

Advancing to step 11:
401 goes into 1190 2 times with a remainder of 388.
Write down 2 as next digit of the result. 
Result so far: 154397.812
Deduct 802 from 1190 and we're left with 388.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3880, and continue the process.

Advancing to step 12:
When dividing 3880 by 401, we get 9 with a remainder of 271.
Write down 9 as next digit of the result. 
Result so far: 154397.8129
Subtract 3609 from 3880 to get 271.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2710, and continue the process.

On to step 13:
2710 divided by 401 is 6 with a remainder of 304.
The number 6 becomes the next digit in our result. 
Result so far: 154397.81296
Subtracting 2406 from 2710 leaves us with 304.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3040, and continue the process.

Going ahead to step 14:
When dividing 3040 by 401, we get 7 with a remainder of 233.
The next digit of our result is 7. 
Result so far: 154397.812967
Deduct 2807 from 3040 and we're left with 233.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2330, and continue the process.

On to step 15:
If we divide 2330 by 401, we get 5 and a remainder of 325.
Record the quotient 5 as the next digit in the result. 
Result so far: 154397.8129675
If we take 2005 away from 2330, we end up with 325.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3250, and continue the process.

Advancing to step 16:
The number 401 fits into 3250 8 times, leaving a remainder of 42.
Write down 8 as next digit of the result. 
Result so far: 154397.81296758
The remainder is 42 after subtracting 3208 from 3250.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

In conclusion, the division gives 154397.81296758 with a balance of 4.2e-08.