We divide 326049 by 61
Our goal is to divide 326049 by 61.

Moving on to step 1:
When dividing 3 by 61, we get 0 with a remainder of 3.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
The remainder is 3 after subtracting 0 from 3.
Take the next digit (2) from the dividend and append it to 3, then repeat: 32 / 61

Going ahead to step 2:
When dividing 32 by 61, we get 0 with a remainder of 32.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Deduct 0 from 32 and we're left with 32.
Include the next digit (6) from the dividend after 32, then repeat: 326 / 61

Moving on to step 3:
If we divide 326 by 61, we get 5 and a remainder of 21.
The number 5 becomes the next digit in our result. 
Result so far: 5.0
Subtracting 305 from 326 leaves us with 21.
Include the next digit (0) from the dividend after 21, then repeat: 210 / 61

Let's proceed to step 4:
210 divided by 61 is 3 with a remainder of 27.
The number 3 becomes the next digit in our result. 
Result so far: 53.0
The remainder is 27 after subtracting 183 from 210.
Grab the next digit (4) from the dividend, add it to 27, then carry on: 274 / 61

On to step 5:
61 can be fit into 274 4 times, resulting in a remainder of 30.
The number 4 becomes the next digit in our result. 
Result so far: 534.0
Subtracting 244 from 274 leaves us with 30.
Grab the next digit (9) from the dividend, add it to 30, then carry on: 309 / 61

Step 6:
61 goes into 309 5 times with a remainder of 4.
The number 5 becomes the next digit in our result. 
Result so far: 5345.0
Deduct 305 from 309 and we're left with 4.
Since there are no more digits in the dividend, we add a zero to the remainder making it 40, and continue the process.

Going ahead to step 7:
The number 61 fits into 40 0 times, leaving a remainder of 40.
The next digit of our result is 0. 
Result so far: 5345.0
The remainder is 40 after subtracting 0 from 40.
Since there are no more digits in the dividend, we add a zero to the remainder making it 400, and continue the process.

Advancing to step 8:
If we divide 400 by 61, we get 6 and a remainder of 34.
The number 6 becomes the next digit in our result. 
Result so far: 5345.06
Subtracting 366 from 400 leaves us with 34.
Since there are no more digits in the dividend, we add a zero to the remainder making it 340, and continue the process.

Moving on to step 9:
61 goes into 340 5 times with a remainder of 35.
Use 5 as the next digit of our solution. 
Result so far: 5345.065
Subtract 305 from 340 to get 35.
Since there are no more digits in the dividend, we add a zero to the remainder making it 350, and continue the process.

Let's proceed to step 10:
61 can be fit into 350 5 times, resulting in a remainder of 45.
Put 5 as the next digit of the answer. 
Result so far: 5345.0655
Subtracting 305 from 350 leaves us with 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

The quotient of the division is 5345.0655, and the remainder is 0.00045.