61423554 ÷ 548 
Our goal is to divide 61423554 by 548.

On to step 1:
When dividing 6 by 548, we get 0 with a remainder of 6.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 548

On to step 2:
548 can be fit into 61 0 times, resulting in a remainder of 61.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 61 leaves us with 61.
Bring next digit (4) of the dividend behind the 61 and repeat the process: 614 / 548

Moving on to step 3:
If we divide 614 by 548, we get 1 and a remainder of 66.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
If we subtract 548 from 614, we get 66.
Append the next digit (2) from the dividend to 66 and continue with: 662 / 548

Let's proceed to step 4:
548 can be fit into 662 1 times, resulting in a remainder of 114.
Use 1 as the next digit of our solution. 
Result so far: 11.0
Deduct 548 from 662 and we're left with 114.
Append the next digit (3) from the dividend to 114 and continue with: 1143 / 548

On to step 5:
When dividing 1143 by 548, we get 2 with a remainder of 47.
Write down 2 as next digit of the result. 
Result so far: 112.0
Subtracting 1096 from 1143 leaves us with 47.
Grab the next digit (5) from the dividend, add it to 47, then carry on: 475 / 548

Step 6:
475 divided by 548 is 0 with a remainder of 475.
Write down 0 as next digit of the result. 
Result so far: 1120.0
Subtract 0 from 475 to get 475.
Grab the next digit (5) from the dividend, add it to 475, then carry on: 4755 / 548

Moving on to step 7:
548 can be fit into 4755 8 times, resulting in a remainder of 371.
Write down 8 as next digit of the result. 
Result so far: 11208.0
Subtracting 4384 from 4755 leaves us with 371.
Bring next digit (4) of the dividend behind the 371 and repeat the process: 3714 / 548

Moving on to step 8:
The number 548 fits into 3714 6 times, leaving a remainder of 426.
Record the quotient 6 as the next digit in the result. 
Result so far: 112086.0
If we subtract 3288 from 3714, we get 426.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4260, and continue the process.

On to step 9:
The number 548 fits into 4260 7 times, leaving a remainder of 424.
The next digit of our result is 7. 
Result so far: 112086.7
The remainder is 424 after subtracting 3836 from 4260.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4240, and continue the process.

Advancing to step 10:
548 can be fit into 4240 7 times, resulting in a remainder of 404.
The number 7 becomes the next digit in our result. 
Result so far: 112086.77
Deduct 3836 from 4240 and we're left with 404.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4040, and continue the process.

Our division results in 112086.77 with a remaining 0.404.