We look at the division of 135108 by 61 
We want to divide 135108 by 61.

Going ahead to step 1:
The number 61 fits into 1 0 times, leaving a remainder of 1.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Fetch the next digit (3) from the dividend, attach it to 1 and continue: 13 / 61

On to step 2:
13 divided by 61 is 0 with a remainder of 13.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 13, we end up with 13.
Fetch the next digit (5) from the dividend, attach it to 13 and continue: 135 / 61

Step 3:
61 goes into 135 2 times with a remainder of 13.
Write down 2 as next digit of the result. 
Result so far: 2.0
Subtracting 122 from 135 leaves us with 13.
Bring next digit (1) of the dividend behind the 13 and repeat the process: 131 / 61

On to step 4:
131 divided by 61 is 2 with a remainder of 9.
The next digit of our result is 2. 
Result so far: 22.0
Subtract 122 from 131 to get 9.
Include the next digit (0) from the dividend after 9, then repeat: 90 / 61

On to step 5:
61 can be fit into 90 1 times, resulting in a remainder of 29.
Write down 1 as next digit of the result. 
Result so far: 221.0
The remainder is 29 after subtracting 61 from 90.
Take the next digit (8) from the dividend and append it to 29, then repeat: 298 / 61

Moving on to step 6:
If we divide 298 by 61, we get 4 and a remainder of 54.
Write down 4 as next digit of the result. 
Result so far: 2214.0
Subtracting 244 from 298 leaves us 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.

Moving on to step 7:
When dividing 540 by 61, we get 8 with a remainder of 52.
Write down 8 as next digit of the result. 
Result so far: 2214.8
Subtract 488 from 540 to get 52.
Since there are no more digits in the dividend, we add a zero to the remainder making it 520, and continue the process.

On to step 8:
The number 61 fits into 520 8 times, leaving a remainder of 32.
The number 8 becomes the next digit in our result. 
Result so far: 2214.88
Deduct 488 from 520 and we're left with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

The final result is 2214.88 with a remainder of 0.032.