We're dividing 61187971 by 824 
Our goal is to divide 61187971 by 824.

Advancing to step 1:
824 goes into 6 0 times with a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 6 and we're left with 6.
Include the next digit (1) from the dividend after 6, then repeat: 61 / 824

Step 2:
824 goes into 61 0 times with a remainder of 61.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 61, we end up with 61.
Include the next digit (1) from the dividend after 61, then repeat: 611 / 824

Going ahead to step 3:
When dividing 611 by 824, we get 0 with a remainder of 611.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we take 0 away from 611, we end up with 611.
Fetch the next digit (8) from the dividend, attach it to 611 and continue: 6118 / 824

Let's proceed to step 4:
6118 divided by 824 is 7 with a remainder of 350.
Use 7 as the next digit of our solution. 
Result so far: 7.0
If we take 5768 away from 6118, we end up with 350.
Grab the next digit (7) from the dividend, add it to 350, then carry on: 3507 / 824

Moving on to step 5:
When dividing 3507 by 824, we get 4 with a remainder of 211.
Record the quotient 4 as the next digit in the result. 
Result so far: 74.0
If we subtract 3296 from 3507, we get 211.
Bring next digit (9) of the dividend behind the 211 and repeat the process: 2119 / 824

On to step 6:
When dividing 2119 by 824, we get 2 with a remainder of 471.
Write down 2 as next digit of the result. 
Result so far: 742.0
If we subtract 1648 from 2119, we get 471.
Take the next digit (7) from the dividend and append it to 471, then repeat: 4717 / 824

Let's proceed to step 7:
When dividing 4717 by 824, we get 5 with a remainder of 597.
The next digit of our result is 5. 
Result so far: 7425.0
Subtract 4120 from 4717 to get 597.
Grab the next digit (1) from the dividend, add it to 597, then carry on: 5971 / 824

On to step 8:
824 goes into 5971 7 times with a remainder of 203.
Record the quotient 7 as the next digit in the result. 
Result so far: 74257.0
If we take 5768 away from 5971, we end up with 203.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2030, and continue the process.

Advancing to step 9:
824 goes into 2030 2 times with a remainder of 382.
Write down 2 as next digit of the result. 
Result so far: 74257.2
If we take 1648 away from 2030, we end up with 382.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3820, and continue the process.

On to step 10:
If we divide 3820 by 824, we get 4 and a remainder of 524.
Write down 4 as next digit of the result. 
Result so far: 74257.24
Subtract 3296 from 3820 to get 524.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5240, and continue the process.

Moving on to step 11:
5240 divided by 824 is 6 with a remainder of 296.
The number 6 becomes the next digit in our result. 
Result so far: 74257.246
If we take 4944 away from 5240, we end up with 296.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2960, and continue the process.

Going ahead to step 12:
2960 divided by 824 is 3 with a remainder of 488.
Record the quotient 3 as the next digit in the result. 
Result so far: 74257.2463
If we subtract 2472 from 2960, we get 488.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4880, and continue the process.

Let's proceed to step 13:
824 can be fit into 4880 5 times, resulting in a remainder of 760.
Put 5 as the next digit of the answer. 
Result so far: 74257.24635
The remainder is 760 after subtracting 4120 from 4880.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7600, and continue the process.

Moving on to step 14:
When dividing 7600 by 824, we get 9 with a remainder of 184.
Put 9 as the next digit of the answer. 
Result so far: 74257.246359
Subtract 7416 from 7600 to get 184.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1840, and continue the process.

Let's proceed to step 15:
If we divide 1840 by 824, we get 2 and a remainder of 192.
The next digit of our result is 2. 
Result so far: 74257.2463592
Deduct 1648 from 1840 and we're left with 192.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1920, and continue the process.

Step 16:
If we divide 1920 by 824, we get 2 and a remainder of 272.
Use 2 as the next digit of our solution. 
Result so far: 74257.24635922
Deduct 1648 from 1920 and we're left with 272.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2720, and continue the process.

The final outcome is 74257.24635922, with a leftover of 2.72e-07.