We're dividing 440997 by 61 
We're looking to find how many times 61 goes into 440997.

Step 1:
The number 61 fits into 4 0 times, leaving a remainder of 4.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Append the next digit (4) from the dividend to 4 and continue with: 44 / 61

On to step 2:
61 can be fit into 44 0 times, resulting in a remainder of 44.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 44 after subtracting 0 from 44.
Grab the next digit (0) from the dividend, add it to 44, then carry on: 440 / 61

Step 3:
When dividing 440 by 61, we get 7 with a remainder of 13.
Use 7 as the next digit of our solution. 
Result so far: 7.0
If we subtract 427 from 440, we get 13.
Fetch the next digit (9) from the dividend, attach it to 13 and continue: 139 / 61

Moving on to step 4:
When dividing 139 by 61, we get 2 with a remainder of 17.
The number 2 becomes the next digit in our result. 
Result so far: 72.0
Subtract 122 from 139 to get 17.
Take the next digit (9) from the dividend and append it to 17, then repeat: 179 / 61

Advancing to step 5:
61 can be fit into 179 2 times, resulting in a remainder of 57.
The next digit of our result is 2. 
Result so far: 722.0
Deduct 122 from 179 and we're left with 57.
Fetch the next digit (7) from the dividend, attach it to 57 and continue: 577 / 61

Step 6:
577 divided by 61 is 9 with a remainder of 28.
Use 9 as the next digit of our solution. 
Result so far: 7229.0
If we subtract 549 from 577, we get 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Step 7:
61 goes into 280 4 times with a remainder of 36.
Write down 4 as next digit of the result. 
Result so far: 7229.4
If we take 244 away from 280, we end up with 36.
Since there are no more digits in the dividend, we add a zero to the remainder making it 360, and continue the process.

Let's proceed to step 8:
360 divided by 61 is 5 with a remainder of 55.
Write down 5 as next digit of the result. 
Result so far: 7229.45
If we take 305 away from 360, we end up with 55.
Since there are no more digits in the dividend, we add a zero to the remainder making it 550, and continue the process.

Moving on to step 9:
The number 61 fits into 550 9 times, leaving a remainder of 1.
Record the quotient 9 as the next digit in the result. 
Result so far: 7229.459
Deduct 549 from 550 and we're left with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Advancing to step 10:
If we divide 10 by 61, we get 0 and a remainder of 10.
Record the quotient 0 as the next digit in the result. 
Result so far: 7229.459
Subtracting 0 from 10 leaves us with 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Moving on to step 11:
61 can be fit into 100 1 times, resulting in a remainder of 39.
Put 1 as the next digit of the answer. 
Result so far: 7229.45901
Subtract 61 from 100 to get 39.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Step 12:
61 goes into 390 6 times with a remainder of 24.
The number 6 becomes the next digit in our result. 
Result so far: 7229.459016
Subtracting 366 from 390 leaves us with 24.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

Let's proceed to step 13:
240 divided by 61 is 3 with a remainder of 57.
Put 3 as the next digit of the answer. 
Result so far: 7229.4590163
The remainder is 57 after subtracting 183 from 240.
Since there are no more digits in the dividend, we add a zero to the remainder making it 570, and continue the process.

Step 14:
When dividing 570 by 61, we get 9 with a remainder of 21.
Record the quotient 9 as the next digit in the result. 
Result so far: 7229.45901639
If we subtract 549 from 570, we get 21.
Since there are no more digits in the dividend, we add a zero to the remainder making it 210, and continue the process.

The quotient of the division is 7229.45901639, and the remainder is 2.1e-08.