We're dividing 61947054 by 108 
Our goal is to divide 61947054 by 108.

Step 1:
The number 108 fits into 6 0 times, leaving a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Grab the next digit (1) from the dividend, add it to 6, then carry on: 61 / 108

Advancing to step 2:
61 divided by 108 is 0 with a remainder of 61.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 61 to get 61.
Grab the next digit (9) from the dividend, add it to 61, then carry on: 619 / 108

Moving on to step 3:
When dividing 619 by 108, we get 5 with a remainder of 79.
Use 5 as the next digit of our solution. 
Result so far: 5.0
If we subtract 540 from 619, we get 79.
Include the next digit (4) from the dividend after 79, then repeat: 794 / 108

Advancing to step 4:
When dividing 794 by 108, we get 7 with a remainder of 38.
The number 7 becomes the next digit in our result. 
Result so far: 57.0
If we subtract 756 from 794, we get 38.
Take the next digit (7) from the dividend and append it to 38, then repeat: 387 / 108

Step 5:
387 divided by 108 is 3 with a remainder of 63.
Use 3 as the next digit of our solution. 
Result so far: 573.0
If we subtract 324 from 387, we get 63.
Append the next digit (0) from the dividend to 63 and continue with: 630 / 108

Let's proceed to step 6:
108 can be fit into 630 5 times, resulting in a remainder of 90.
The next digit of our result is 5. 
Result so far: 5735.0
Subtracting 540 from 630 leaves us with 90.
Take the next digit (5) from the dividend and append it to 90, then repeat: 905 / 108

Moving on to step 7:
905 divided by 108 is 8 with a remainder of 41.
Record the quotient 8 as the next digit in the result. 
Result so far: 57358.0
Deduct 864 from 905 and we're left with 41.
Take the next digit (4) from the dividend and append it to 41, then repeat: 414 / 108

Step 8:
414 divided by 108 is 3 with a remainder of 90.
Use 3 as the next digit of our solution. 
Result so far: 573583.0
The remainder is 90 after subtracting 324 from 414.
Since there are no more digits in the dividend, we add a zero to the remainder making it 900, and continue the process.

Going ahead to step 9:
108 goes into 900 8 times with a remainder of 36.
The next digit of our result is 8. 
Result so far: 573583.8
If we subtract 864 from 900, 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.

Going ahead to step 10:
The number 108 fits into 360 3 times, leaving a remainder of 36.
The number 3 becomes the next digit in our result. 
Result so far: 573583.83
Subtracting 324 from 360 leaves us with 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 11:
When dividing 360 by 108, we get 3 with a remainder of 36.
Write down 3 as next digit of the result. 
Result so far: 573583.833
The remainder is 36 after subtracting 324 from 360.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

The final result is 573583.833 with a remainder of 0.0036.