We're dividing 61097988 by 420 
We're looking to find how many times 420 goes into 61097988.

Let's proceed to step 1:
The number 420 fits into 6 0 times, leaving a remainder of 6.
Write down 0 as next digit of the result. 
Result so far: 0.0
The remainder is 6 after subtracting 0 from 6.
Take the next digit (1) from the dividend and append it to 6, then repeat: 61 / 420

Step 2:
420 can be fit into 61 0 times, resulting in a remainder of 61.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 61 leaves us with 61.
Bring next digit (0) of the dividend behind the 61 and repeat the process: 610 / 420

On to step 3:
When dividing 610 by 420, we get 1 with a remainder of 190.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 420 from 610, we get 190.
Append the next digit (9) from the dividend to 190 and continue with: 1909 / 420

Going ahead to step 4:
The number 420 fits into 1909 4 times, leaving a remainder of 229.
Put 4 as the next digit of the answer. 
Result so far: 14.0
If we subtract 1680 from 1909, we get 229.
Bring next digit (7) of the dividend behind the 229 and repeat the process: 2297 / 420

Advancing to step 5:
If we divide 2297 by 420, we get 5 and a remainder of 197.
Put 5 as the next digit of the answer. 
Result so far: 145.0
The remainder is 197 after subtracting 2100 from 2297.
Append the next digit (9) from the dividend to 197 and continue with: 1979 / 420

Going ahead to step 6:
1979 divided by 420 is 4 with a remainder of 299.
The number 4 becomes the next digit in our result. 
Result so far: 1454.0
The remainder is 299 after subtracting 1680 from 1979.
Grab the next digit (8) from the dividend, add it to 299, then carry on: 2998 / 420

Going ahead to step 7:
420 can be fit into 2998 7 times, resulting in a remainder of 58.
Use 7 as the next digit of our solution. 
Result so far: 14547.0
Subtracting 2940 from 2998 leaves us with 58.
Append the next digit (8) from the dividend to 58 and continue with: 588 / 420

Step 8:
If we divide 588 by 420, we get 1 and a remainder of 168.
Put 1 as the next digit of the answer. 
Result so far: 145471.0
If we take 420 away from 588, we end up with 168.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1680, and continue the process.

Moving on to step 9:
The number 420 fits into 1680 4 times, leaving a remainder of 0.
The next digit of our result is 4. 
Result so far: 145471.4
The remainder is 0 after subtracting 1680 from 1680.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Moving on to step 10:
When dividing 0 by 420, we get 0 with a remainder of 0.
The next digit of our result is 0. 
Result so far: 145471.4
The remainder is 0 after subtracting 0 from 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 11:
420 goes into 0 0 times with a remainder of 0.
Write down 0 as next digit of the result. 
Result so far: 145471.4
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

After the division, we end up with 145471.4 and a remainder of 0.0.