We look at the division of 61359141 by 235 
We're looking to find how many times 235 goes into 61359141.

On to step 1:
6 divided by 235 is 0 with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Include the next digit (1) from the dividend after 6, then repeat: 61 / 235

Moving on to step 2:
61 divided by 235 is 0 with a remainder of 61.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 61 to get 61.
Fetch the next digit (3) from the dividend, attach it to 61 and continue: 613 / 235

Step 3:
613 divided by 235 is 2 with a remainder of 143.
Put 2 as the next digit of the answer. 
Result so far: 2.0
The remainder is 143 after subtracting 470 from 613.
Bring next digit (5) of the dividend behind the 143 and repeat the process: 1435 / 235

On to step 4:
When dividing 1435 by 235, we get 6 with a remainder of 25.
Record the quotient 6 as the next digit in the result. 
Result so far: 26.0
If we take 1410 away from 1435, we end up with 25.
Include the next digit (9) from the dividend after 25, then repeat: 259 / 235

Advancing to step 5:
235 can be fit into 259 1 times, resulting in a remainder of 24.
The number 1 becomes the next digit in our result. 
Result so far: 261.0
Subtract 235 from 259 to get 24.
Fetch the next digit (1) from the dividend, attach it to 24 and continue: 241 / 235

Advancing to step 6:
The number 235 fits into 241 1 times, leaving a remainder of 6.
Use 1 as the next digit of our solution. 
Result so far: 2611.0
The remainder is 6 after subtracting 235 from 241.
Include the next digit (4) from the dividend after 6, then repeat: 64 / 235

Advancing to step 7:
When dividing 64 by 235, we get 0 with a remainder of 64.
The next digit of our result is 0. 
Result so far: 26110.0
The remainder is 64 after subtracting 0 from 64.
Take the next digit (1) from the dividend and append it to 64, then repeat: 641 / 235

Moving on to step 8:
The number 235 fits into 641 2 times, leaving a remainder of 171.
Write down 2 as next digit of the result. 
Result so far: 261102.0
Subtract 470 from 641 to get 171.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1710, and continue the process.

Moving on to step 9:
When dividing 1710 by 235, we get 7 with a remainder of 65.
The next digit of our result is 7. 
Result so far: 261102.7
The remainder is 65 after subtracting 1645 from 1710.
Since there are no more digits in the dividend, we add a zero to the remainder making it 650, and continue the process.

Step 10:
If we divide 650 by 235, we get 2 and a remainder of 180.
Record the quotient 2 as the next digit in the result. 
Result so far: 261102.72
Subtract 470 from 650 to get 180.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1800, and continue the process.

Advancing to step 11:
If we divide 1800 by 235, we get 7 and a remainder of 155.
Use 7 as the next digit of our solution. 
Result so far: 261102.727
If we subtract 1645 from 1800, we get 155.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1550, and continue the process.

On to step 12:
If we divide 1550 by 235, we get 6 and a remainder of 140.
The number 6 becomes the next digit in our result. 
Result so far: 261102.7276
Subtract 1410 from 1550 to get 140.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1400, and continue the process.

Moving on to step 13:
When dividing 1400 by 235, we get 5 with a remainder of 225.
Put 5 as the next digit of the answer. 
Result so far: 261102.72765
Subtract 1175 from 1400 to get 225.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2250, and continue the process.

Step 14:
When dividing 2250 by 235, we get 9 with a remainder of 135.
Write down 9 as next digit of the result. 
Result so far: 261102.727659
Subtracting 2115 from 2250 leaves us with 135.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1350, and continue the process.

Moving on to step 15:
235 can be fit into 1350 5 times, resulting in a remainder of 175.
Put 5 as the next digit of the answer. 
Result so far: 261102.7276595
If we subtract 1175 from 1350, we get 175.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1750, and continue the process.

Advancing to step 16:
1750 divided by 235 is 7 with a remainder of 105.
The next digit of our result is 7. 
Result so far: 261102.72765957
Subtract 1645 from 1750 to get 105.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1050, and continue the process.

After the division, we end up with 261102.72765957 and a remainder of 1.05e-07.