We look at the division of 61940594 by 478 
We want to divide 61940594 by 478.

Moving on to step 1:
478 goes into 6 0 times with a remainder of 6.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 6 leaves us with 6.
Append the next digit (1) from the dividend to 6 and continue with: 61 / 478

Moving on to step 2:
The number 478 fits into 61 0 times, leaving a remainder of 61.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 61 after subtracting 0 from 61.
Take the next digit (9) from the dividend and append it to 61, then repeat: 619 / 478

Let's proceed to step 3:
If we divide 619 by 478, we get 1 and a remainder of 141.
Put 1 as the next digit of the answer. 
Result so far: 1.0
The remainder is 141 after subtracting 478 from 619.
Fetch the next digit (4) from the dividend, attach it to 141 and continue: 1414 / 478

Going ahead to step 4:
478 can be fit into 1414 2 times, resulting in a remainder of 458.
Use 2 as the next digit of our solution. 
Result so far: 12.0
Deduct 956 from 1414 and we're left with 458.
Fetch the next digit (0) from the dividend, attach it to 458 and continue: 4580 / 478

On to step 5:
If we divide 4580 by 478, we get 9 and a remainder of 278.
Write down 9 as next digit of the result. 
Result so far: 129.0
Subtract 4302 from 4580 to get 278.
Append the next digit (5) from the dividend to 278 and continue with: 2785 / 478

Let's proceed to step 6:
When dividing 2785 by 478, we get 5 with a remainder of 395.
Write down 5 as next digit of the result. 
Result so far: 1295.0
Deduct 2390 from 2785 and we're left with 395.
Take the next digit (9) from the dividend and append it to 395, then repeat: 3959 / 478

Moving on to step 7:
The number 478 fits into 3959 8 times, leaving a remainder of 135.
Use 8 as the next digit of our solution. 
Result so far: 12958.0
If we take 3824 away from 3959, we end up with 135.
Take the next digit (4) from the dividend and append it to 135, then repeat: 1354 / 478

Step 8:
When dividing 1354 by 478, we get 2 with a remainder of 398.
The number 2 becomes the next digit in our result. 
Result so far: 129582.0
Subtracting 956 from 1354 leaves us with 398.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3980, and continue the process.

Advancing to step 9:
When dividing 3980 by 478, we get 8 with a remainder of 156.
Write down 8 as next digit of the result. 
Result so far: 129582.8
The remainder is 156 after subtracting 3824 from 3980.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1560, and continue the process.

On to step 10:
The number 478 fits into 1560 3 times, leaving a remainder of 126.
Use 3 as the next digit of our solution. 
Result so far: 129582.83
If we subtract 1434 from 1560, we get 126.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1260, and continue the process.

Moving on to step 11:
The number 478 fits into 1260 2 times, leaving a remainder of 304.
Write down 2 as next digit of the result. 
Result so far: 129582.832
Subtract 956 from 1260 to get 304.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3040, and continue the process.

Step 12:
The number 478 fits into 3040 6 times, leaving a remainder of 172.
Put 6 as the next digit of the answer. 
Result so far: 129582.8326
Subtracting 2868 from 3040 leaves us with 172.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1720, and continue the process.

Going ahead to step 13:
478 can be fit into 1720 3 times, resulting in a remainder of 286.
The next digit of our result is 3. 
Result so far: 129582.83263
If we take 1434 away from 1720, we end up with 286.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2860, and continue the process.

Moving on to step 14:
If we divide 2860 by 478, we get 5 and a remainder of 470.
Write down 5 as next digit of the result. 
Result so far: 129582.832635
Subtract 2390 from 2860 to get 470.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4700, and continue the process.

On to step 15:
4700 divided by 478 is 9 with a remainder of 398.
Write down 9 as next digit of the result. 
Result so far: 129582.8326359
Subtracting 4302 from 4700 leaves us with 398.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3980, and continue the process.

Advancing to step 16:
478 goes into 3980 8 times with a remainder of 156.
Record the quotient 8 as the next digit in the result. 
Result so far: 129582.83263598
The remainder is 156 after subtracting 3824 from 3980.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1560, and continue the process.

After the division, we end up with 129582.83263598 and a remainder of 1.56e-07.