We're dividing 32440097 by 61 
We're looking to find how many times 61 goes into 32440097.

Moving on to step 1:
61 can be fit into 3 0 times, resulting in a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 3, we end up with 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 61

Step 2:
61 goes into 32 0 times with a remainder of 32.
Write down 0 as next digit of the result. 
Result so far: 0.0
Deduct 0 from 32 and we're left with 32.
Grab the next digit (4) from the dividend, add it to 32, then carry on: 324 / 61

Step 3:
When dividing 324 by 61, we get 5 with a remainder of 19.
Record the quotient 5 as the next digit in the result. 
Result so far: 5.0
Deduct 305 from 324 and we're left with 19.
Append the next digit (4) from the dividend to 19 and continue with: 194 / 61

Let's proceed to step 4:
When dividing 194 by 61, we get 3 with a remainder of 11.
Record the quotient 3 as the next digit in the result. 
Result so far: 53.0
Subtracting 183 from 194 leaves us with 11.
Take the next digit (0) from the dividend and append it to 11, then repeat: 110 / 61

Going ahead to step 5:
110 divided by 61 is 1 with a remainder of 49.
Use 1 as the next digit of our solution. 
Result so far: 531.0
The remainder is 49 after subtracting 61 from 110.
Take the next digit (0) from the dividend and append it to 49, then repeat: 490 / 61

Going ahead to step 6:
If we divide 490 by 61, we get 8 and a remainder of 2.
The number 8 becomes the next digit in our result. 
Result so far: 5318.0
Deduct 488 from 490 and we're left with 2.
Take the next digit (9) from the dividend and append it to 2, then repeat: 29 / 61

Let's proceed to step 7:
61 goes into 29 0 times with a remainder of 29.
Record the quotient 0 as the next digit in the result. 
Result so far: 53180.0
Subtracting 0 from 29 leaves us with 29.
Take the next digit (7) from the dividend and append it to 29, then repeat: 297 / 61

On to step 8:
297 divided by 61 is 4 with a remainder of 53.
Use 4 as the next digit of our solution. 
Result so far: 531804.0
Subtracting 244 from 297 leaves us with 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Step 9:
The number 61 fits into 530 8 times, leaving a remainder of 42.
Write down 8 as next digit of the result. 
Result so far: 531804.8
If we subtract 488 from 530, we get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Let's proceed to step 10:
The number 61 fits into 420 6 times, leaving a remainder of 54.
Put 6 as the next digit of the answer. 
Result so far: 531804.86
If we take 366 away from 420, we end up with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Let's proceed to step 11:
When dividing 540 by 61, we get 8 with a remainder of 52.
Write down 8 as next digit of the result. 
Result so far: 531804.868
Subtracting 488 from 540 leaves us with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

On to step 12:
The number 61 fits into 520 8 times, leaving a remainder of 32.
Write down 8 as next digit of the result. 
Result so far: 531804.8688
Deduct 488 from 520 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The quotient of the division is 531804.8688, and the remainder is 0.00032.