399054 ÷ 61 
Our goal is to divide 399054 by 61.

Step 1:
61 goes into 3 0 times with a remainder of 3.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtracting 0 from 3 leaves us with 3.
Take the next digit (9) from the dividend and append it to 3, then repeat: 39 / 61

On to step 2:
61 can be fit into 39 0 times, resulting in a remainder of 39.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 39 after subtracting 0 from 39.
Grab the next digit (9) from the dividend, add it to 39, then carry on: 399 / 61

Going ahead to step 3:
61 can be fit into 399 6 times, resulting in a remainder of 33.
Use 6 as the next digit of our solution. 
Result so far: 6.0
If we take 366 away from 399, we end up with 33.
Include the next digit (0) from the dividend after 33, then repeat: 330 / 61

Advancing to step 4:
The number 61 fits into 330 5 times, leaving a remainder of 25.
The number 5 becomes the next digit in our result. 
Result so far: 65.0
Subtracting 305 from 330 leaves us with 25.
Include the next digit (5) from the dividend after 25, then repeat: 255 / 61

Let's proceed to step 5:
The number 61 fits into 255 4 times, leaving a remainder of 11.
The next digit of our result is 4. 
Result so far: 654.0
Subtract 244 from 255 to get 11.
Append the next digit (4) from the dividend to 11 and continue with: 114 / 61

Moving on to step 6:
The number 61 fits into 114 1 times, leaving a remainder of 53.
The number 1 becomes the next digit in our result. 
Result so far: 6541.0
Subtracting 61 from 114 leaves us with 53.
Since there are no more digits in the dividend, we add a zero to the remainder making it 530, and continue the process.

Moving on to step 7:
530 divided by 61 is 8 with a remainder of 42.
Put 8 as the next digit of the answer. 
Result so far: 6541.8
If we subtract 488 from 530, we get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Advancing to step 8:
420 divided by 61 is 6 with a remainder of 54.
Record the quotient 6 as the next digit in the result. 
Result so far: 6541.86
The remainder is 54 after subtracting 366 from 420.
Since there are no more digits in the dividend, we add a zero to the remainder making it 540, and continue the process.

Advancing to step 9:
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: 6541.868
If we subtract 488 from 540, we 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.

Let's proceed to step 10:
When dividing 520 by 61, we get 8 with a remainder of 32.
Put 8 as the next digit of the answer. 
Result so far: 6541.8688
Subtracting 488 from 520 leaves us 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 6541.8688 with a remainder of 0.00032.