540411 ÷ 61 
Let's see how many times 61 fits into 540411.

Advancing to step 1:
When dividing 5 by 61, we get 0 with a remainder of 5.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtracting 0 from 5 leaves us with 5.
Take the next digit (4) from the dividend and append it to 5, then repeat: 54 / 61

Let's proceed to step 2:
61 goes into 54 0 times with a remainder of 54.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 54, we get 54.
Grab the next digit (0) from the dividend, add it to 54, then carry on: 540 / 61

Moving on to step 3:
When dividing 540 by 61, we get 8 with a remainder of 52.
Use 8 as the next digit of our solution. 
Result so far: 8.0
If we take 488 away from 540, we end up with 52.
Bring next digit (4) of the dividend behind the 52 and repeat the process: 524 / 61

Going ahead to step 4:
The number 61 fits into 524 8 times, leaving a remainder of 36.
The number 8 becomes the next digit in our result. 
Result so far: 88.0
Subtracting 488 from 524 leaves us with 36.
Append the next digit (1) from the dividend to 36 and continue with: 361 / 61

Moving on to step 5:
361 divided by 61 is 5 with a remainder of 56.
Write down 5 as next digit of the result. 
Result so far: 885.0
Deduct 305 from 361 and we're left with 56.
Include the next digit (1) from the dividend after 56, then repeat: 561 / 61

Advancing to step 6:
561 divided by 61 is 9 with a remainder of 12.
Put 9 as the next digit of the answer. 
Result so far: 8859.0
Subtract 549 from 561 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 7:
When dividing 120 by 61, we get 1 with a remainder of 59.
The next digit of our result is 1. 
Result so far: 8859.1
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.

Let's proceed to step 8:
61 can be fit into 590 9 times, resulting in a remainder of 41.
Use 9 as the next digit of our solution. 
Result so far: 8859.19
Subtract 549 from 590 to get 41.
Since there are no more digits in the dividend, we add a zero to the remainder making it 410, and continue the process.

Step 9:
When dividing 410 by 61, we get 6 with a remainder of 44.
Write down 6 as next digit of the result. 
Result so far: 8859.196
Subtracting 366 from 410 leaves us with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Advancing to step 10:
The number 61 fits into 440 7 times, leaving a remainder of 13.
The next digit of our result is 7. 
Result so far: 8859.1967
The remainder is 13 after subtracting 427 from 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Advancing to step 11:
130 divided by 61 is 2 with a remainder of 8.
The number 2 becomes the next digit in our result. 
Result so far: 8859.19672
Subtract 122 from 130 to get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Going ahead to step 12:
61 can be fit into 80 1 times, resulting in a remainder of 19.
The next digit of our result is 1. 
Result so far: 8859.196721
If we subtract 61 from 80, we get 19.
Since there are no more digits in the dividend, we add a zero to the remainder making it 190, and continue the process.

Let's proceed to step 13:
If we divide 190 by 61, we get 3 and a remainder of 7.
The number 3 becomes the next digit in our result. 
Result so far: 8859.1967213
The remainder is 7 after subtracting 183 from 190.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Step 14:
When dividing 70 by 61, we get 1 with a remainder of 9.
The next digit of our result is 1. 
Result so far: 8859.19672131
If we take 61 away from 70, we end up with 9.
Since there are no more digits in the dividend, we add a zero to the remainder making it 90, and continue the process.

After the division, we end up with 8859.19672131 and a remainder of 9e-09.