7/22.61 =
22.61 / 7.0000
On the above line the "/" is used to show the division box.
Move the decimal place 2 places to the right making it
2261/ 700.00
now divide 2261 into 7000, first putting a 0. above the 700
0.309
2261/ 700.000
6783
21700
20349
1351
Continue....