We look at the division of 309961 by 68 
We want to figure out the number of times 309961 can be divided by 68.

On to step 1:
If we divide 3 by 68, we get 0 and a remainder of 3.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Take the next digit (0) from the dividend and append it to 3, then repeat: 30 / 68

Let's proceed to step 2:
When dividing 30 by 68, we get 0 with a remainder of 30.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 30, we get 30.
Fetch the next digit (9) from the dividend, attach it to 30 and continue: 309 / 68

Let's proceed to step 3:
If we divide 309 by 68, we get 4 and a remainder of 37.
Use 4 as the next digit of our solution. 
Result so far: 4.0
If we take 272 away from 309, we end up with 37.
Include the next digit (9) from the dividend after 37, then repeat: 379 / 68

Advancing to step 4:
If we divide 379 by 68, we get 5 and a remainder of 39.
Write down 5 as next digit of the result. 
Result so far: 45.0
If we subtract 340 from 379, we get 39.
Append the next digit (6) from the dividend to 39 and continue with: 396 / 68

Step 5:
When dividing 396 by 68, we get 5 with a remainder of 56.
Put 5 as the next digit of the answer. 
Result so far: 455.0
Subtracting 340 from 396 leaves us with 56.
Bring next digit (1) of the dividend behind the 56 and repeat the process: 561 / 68

On to step 6:
68 can be fit into 561 8 times, resulting in a remainder of 17.
Put 8 as the next digit of the answer. 
Result so far: 4558.0
Subtracting 544 from 561 leaves us with 17.
Since there are no more digits in the dividend, we add a zero to the remainder making it 170, and continue the process.

On to step 7:
68 can be fit into 170 2 times, resulting in a remainder of 34.
The number 2 becomes the next digit in our result. 
Result so far: 4558.2
If we take 136 away from 170, we end up with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Advancing to step 8:
The number 68 fits into 340 5 times, leaving a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 4558.25
Subtract 340 from 340 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 9:
68 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 4558.25
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Advancing to step 10:
The number 68 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 4558.25
Subtract 0 from 0 to get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 4558.25 with a remaining 0.0.