To calculate 49 divided by 7 using long division, we can follow these steps:

1. Set up the division problem with the divisor (7) on the left side and the dividend (49) on the right side:

   |7 |⟌ |4 |9

2. The divisor (7) goes into the first digit of the dividend (4), 0 times. Therefore, put 0 on top:

   |0 |7 |⟌ |4 |9

3. Multiply the divisor by the result in the previous step (7 x 0 = 0) and write that answer below the dividend:

   |0 |7 |⟌ |4 |9 |0 | |0

4. Subtract the result in the previous step from the first digit of the dividend (4 - 0 = 4) and write the answer below:

   |0 |7 |⟌ |4 |9 |- |0 | |4

5. Move down the second digit of the dividend (9) below the 4:

   |0 |7 |⟌ |4 |9 |- |0 |4 |9

6. The divisor (7) goes into the bottom number (49), 7 times. Therefore, put 7 on top:

   |0 |7 |7 |⟌ |4 |9 |- |0 |4 |9

7. Multiply the divisor by the result in the previous step (7 x 7 = 49) and write that answer at the bottom:

   |0 |7 |7 |⟌ |4 |9 |- |0 |4 |9 | | |4 |9

8. Subtract the result in the previous step from the number written above it (49 - 49 = 0) and write the answer at the bottom:

   |0 |7 |7 |⟌ |4 |9 |- |0 |4 |9 | | |4 |9 |- |4 |9 |0

Therefore, the answer to 49 divided by 7 is 7 with a remainder of 0.