We look at the division of 459470 by 61 
We want to figure out the number of times 459470 can be divided by 61.

Going ahead to step 1:
The number 61 fits into 4 0 times, leaving a remainder of 4.
Use 0 as the next digit of our solution. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Take the next digit (5) from the dividend and append it to 4, then repeat: 45 / 61

On to step 2:
45 divided by 61 is 0 with a remainder of 45.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 45 leaves us with 45.
Take the next digit (9) from the dividend and append it to 45, then repeat: 459 / 61

Advancing to step 3:
When dividing 459 by 61, we get 7 with a remainder of 32.
The next digit of our result is 7. 
Result so far: 7.0
If we subtract 427 from 459, we get 32.
Grab the next digit (4) from the dividend, add it to 32, then carry on: 324 / 61

On to step 4:
324 divided by 61 is 5 with a remainder of 19.
The number 5 becomes the next digit in our result. 
Result so far: 75.0
If we subtract 305 from 324, we get 19.
Fetch the next digit (7) from the dividend, attach it to 19 and continue: 197 / 61

On to step 5:
197 divided by 61 is 3 with a remainder of 14.
Record the quotient 3 as the next digit in the result. 
Result so far: 753.0
Subtract 183 from 197 to get 14.
Bring next digit (0) of the dividend behind the 14 and repeat the process: 140 / 61

Let's proceed to step 6:
61 can be fit into 140 2 times, resulting in a remainder of 18.
The next digit of our result is 2. 
Result so far: 7532.0
Subtract 122 from 140 to get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Advancing to step 7:
61 goes into 180 2 times with a remainder of 58.
Record the quotient 2 as the next digit in the result. 
Result so far: 7532.2
If we take 122 away from 180, we end up with 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

Step 8:
The number 61 fits into 580 9 times, leaving a remainder of 31.
The next digit of our result is 9. 
Result so far: 7532.29
Deduct 549 from 580 and we're left with 31.
Since there are no more digits in the dividend, we add a zero to the remainder making it 310, and continue the process.

Going ahead to step 9:
If we divide 310 by 61, we get 5 and a remainder of 5.
The number 5 becomes the next digit in our result. 
Result so far: 7532.295
Subtract 305 from 310 to get 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Let's proceed to step 10:
61 can be fit into 50 0 times, resulting in a remainder of 50.
The number 0 becomes the next digit in our result. 
Result so far: 7532.295
Subtracting 0 from 50 leaves us with 50.
Since there are no more digits in the dividend, we add a zero to the remainder making it 500, and continue the process.

On to step 11:
The number 61 fits into 500 8 times, leaving a remainder of 12.
Use 8 as the next digit of our solution. 
Result so far: 7532.29508
Subtract 488 from 500 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 12:
120 divided by 61 is 1 with a remainder of 59.
Use 1 as the next digit of our solution. 
Result so far: 7532.295081
Subtract 61 from 120 to get 59.
Since there are no more digits in the dividend, we add a zero to the remainder making it 590, and continue the process.

Moving on to step 13:
61 can be fit into 590 9 times, resulting in a remainder of 41.
The number 9 becomes the next digit in our result. 
Result so far: 7532.2950819
Subtract 549 from 590 to get 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Advancing to step 14:
The number 61 fits into 410 6 times, leaving a remainder of 44.
The next digit of our result is 6. 
Result so far: 7532.29508196
Deduct 366 from 410 and we're left with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

After the division, we end up with 7532.29508196 and a remainder of 4.4e-08.