81000 divided by 61 
Let's see how many times 61 fits into 81000.

On to step 1:
When dividing 8 by 61, we get 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Bring next digit (1) of the dividend behind the 8 and repeat the process: 81 / 61

On to step 2:
When dividing 81 by 61, we get 1 with a remainder of 20.
The number 1 becomes the next digit in our result. 
Result so far: 1.0
If we subtract 61 from 81, we get 20.
Append the next digit (0) from the dividend to 20 and continue with: 200 / 61

On to step 3:
If we divide 200 by 61, we get 3 and a remainder of 17.
Write down 3 as next digit of the result. 
Result so far: 13.0
If we take 183 away from 200, we end up with 17.
Grab the next digit (0) from the dividend, add it to 17, then carry on: 170 / 61

Going ahead to step 4:
170 divided by 61 is 2 with a remainder of 48.
The next digit of our result is 2. 
Result so far: 132.0
The remainder is 48 after subtracting 122 from 170.
Include the next digit (0) from the dividend after 48, then repeat: 480 / 61

Step 5:
The number 61 fits into 480 7 times, leaving a remainder of 53.
The next digit of our result is 7. 
Result so far: 1327.0
If we subtract 427 from 480, we get 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Let's proceed to step 6:
61 can be fit into 530 8 times, resulting in a remainder of 42.
Use 8 as the next digit of our solution. 
Result so far: 1327.8
If we take 488 away from 530, we end up with 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Let's proceed to step 7:
61 goes into 420 6 times with a remainder of 54.
The number 6 becomes the next digit in our result. 
Result so far: 1327.86
Deduct 366 from 420 and we're left with 54.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Let's proceed to step 8:
61 can be fit into 540 8 times, resulting in a remainder of 52.
Write down 8 as next digit of the result. 
Result so far: 1327.868
Deduct 488 from 540 and we're left with 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

Let's proceed to step 9:
61 can be fit into 520 8 times, resulting in a remainder of 32.
Write down 8 as next digit of the result. 
Result so far: 1327.8688
Subtract 488 from 520 to get 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

After the division, we end up with 1327.8688 and a remainder of 0.00032.