We're dividing 8545 by 61 
We want to figure out the number of times 8545 can be divided by 61.

Step 1:
When dividing 8 by 61, we get 0 with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 8 and we're left with 8.
Fetch the next digit (5) from the dividend, attach it to 8 and continue: 85 / 61

Moving on to step 2:
61 can be fit into 85 1 times, resulting in a remainder of 24.
Write down 1 as next digit of the result. 
Result so far: 1.0
Deduct 61 from 85 and we're left with 24.
Append the next digit (4) from the dividend to 24 and continue with: 244 / 61

Let's proceed to step 3:
If we divide 244 by 61, we get 4 and a remainder of 0.
The number 4 becomes the next digit in our result. 
Result so far: 14.0
Deduct 244 from 244 and we're left with 0.
Bring next digit (5) of the dividend behind the 0 and repeat the process: 5 / 61

Advancing to step 4:
If we divide 5 by 61, we get 0 and a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 140.0
If we take 0 away from 5, we end up with 5.
Since there are no more digits in the dividend, we add a zero to the remainder making it 50, and continue the process.

Advancing to step 5:
61 can be fit into 50 0 times, resulting in a remainder of 50.
Write down 0 as next digit of the result. 
Result so far: 140.0
If we take 0 away from 50, we end up 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.

Let's proceed to step 6:
When dividing 500 by 61, we get 8 with a remainder of 12.
The number 8 becomes the next digit in our result. 
Result so far: 140.08
The remainder is 12 after subtracting 488 from 500.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Going ahead to step 7:
61 goes into 120 1 times with a remainder of 59.
The number 1 becomes the next digit in our result. 
Result so far: 140.081
If we subtract 61 from 120, we 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.

Advancing to step 8:
590 divided by 61 is 9 with a remainder of 41.
Write down 9 as next digit of the result. 
Result so far: 140.0819
Subtracting 549 from 590 leaves us with 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 9:
When dividing 410 by 61, we get 6 with a remainder of 44.
Record the quotient 6 as the next digit in the result. 
Result so far: 140.08196
Subtract 366 from 410 to get 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

On to step 10:
When dividing 440 by 61, we get 7 with a remainder of 13.
The number 7 becomes the next digit in our result. 
Result so far: 140.081967
Subtract 427 from 440 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Moving on to step 11:
130 divided by 61 is 2 with a remainder of 8.
Write down 2 as next digit of the result. 
Result so far: 140.0819672
Deduct 122 from 130 and we're left with 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Let's proceed to step 12:
If we divide 80 by 61, we get 1 and a remainder of 19.
Write down 1 as next digit of the result. 
Result so far: 140.08196721
If we take 61 away from 80, we end up with 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

After the division, we end up with 140.08196721 and a remainder of 1.9e-08.