We divide 61721936 by 400
We want to divide 61721936 by 400.

Going ahead to step 1:
The number 400 fits into 6 0 times, leaving a remainder of 6.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 6 to get 6.
Take the next digit (1) from the dividend and append it to 6, then repeat: 61 / 400

Let's proceed to step 2:
The number 400 fits into 61 0 times, leaving a remainder of 61.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 61 after subtracting 0 from 61.
Grab the next digit (7) from the dividend, add it to 61, then carry on: 617 / 400

Advancing to step 3:
400 goes into 617 1 times with a remainder of 217.
Put 1 as the next digit of the answer. 
Result so far: 1.0
Subtract 400 from 617 to get 217.
Take the next digit (2) from the dividend and append it to 217, then repeat: 2172 / 400

Moving on to step 4:
400 goes into 2172 5 times with a remainder of 172.
Use 5 as the next digit of our solution. 
Result so far: 15.0
The remainder is 172 after subtracting 2000 from 2172.
Include the next digit (1) from the dividend after 172, then repeat: 1721 / 400

Going ahead to step 5:
400 can be fit into 1721 4 times, resulting in a remainder of 121.
Put 4 as the next digit of the answer. 
Result so far: 154.0
Subtract 1600 from 1721 to get 121.
Take the next digit (9) from the dividend and append it to 121, then repeat: 1219 / 400

Going ahead to step 6:
1219 divided by 400 is 3 with a remainder of 19.
The next digit of our result is 3. 
Result so far: 1543.0
If we take 1200 away from 1219, we end up with 19.
Append the next digit (3) from the dividend to 19 and continue with: 193 / 400

Going ahead to step 7:
If we divide 193 by 400, we get 0 and a remainder of 193.
Use 0 as the next digit of our solution. 
Result so far: 15430.0
If we subtract 0 from 193, we get 193.
Bring next digit (6) of the dividend behind the 193 and repeat the process: 1936 / 400

Advancing to step 8:
1936 divided by 400 is 4 with a remainder of 336.
Record the quotient 4 as the next digit in the result. 
Result so far: 154304.0
Deduct 1600 from 1936 and we're left with 336.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3360, and continue the process.

Advancing to step 9:
400 goes into 3360 8 times with a remainder of 160.
The number 8 becomes the next digit in our result. 
Result so far: 154304.8
Subtract 3200 from 3360 to get 160.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1600, and continue the process.

On to step 10:
The number 400 fits into 1600 4 times, leaving a remainder of 0.
The number 4 becomes the next digit in our result. 
Result so far: 154304.84
Deduct 1600 from 1600 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.

On to step 11:
400 can be fit into 0 0 times, resulting in a remainder of 0.
The next digit of our result is 0. 
Result so far: 154304.84
If we take 0 away from 0, we end up 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.

Going ahead to step 12:
The number 400 fits into 0 0 times, leaving a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 154304.84
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.

The final result is 154304.84 with a remainder of 0.0.