We look at the division of 323497 by 61 
We want to figure out the number of times 323497 can be divided by 61.

Advancing 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
Subtract 0 from 3 to get 3.
Grab the next digit (2) from the dividend, add it to 3, then carry on: 32 / 61

Going ahead to step 2:
If we divide 32 by 61, we get 0 and a remainder of 32.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Deduct 0 from 32 and we're left with 32.
Grab the next digit (3) from the dividend, add it to 32, then carry on: 323 / 61

Let's proceed to step 3:
61 can be fit into 323 5 times, resulting in a remainder of 18.
The next digit of our result is 5. 
Result so far: 5.0
The remainder is 18 after subtracting 305 from 323.
Grab the next digit (4) from the dividend, add it to 18, then carry on: 184 / 61

Going ahead to step 4:
61 can be fit into 184 3 times, resulting in a remainder of 1.
Record the quotient 3 as the next digit in the result. 
Result so far: 53.0
Subtract 183 from 184 to get 1.
Take the next digit (9) from the dividend and append it to 1, then repeat: 19 / 61

On to step 5:
When dividing 19 by 61, we get 0 with a remainder of 19.
Put 0 as the next digit of the answer. 
Result so far: 530.0
The remainder is 19 after subtracting 0 from 19.
Include the next digit (7) from the dividend after 19, then repeat: 197 / 61

Going ahead to step 6:
If we divide 197 by 61, we get 3 and a remainder of 14.
Put 3 as the next digit of the answer. 
Result so far: 5303.0
Subtract 183 from 197 to get 14.
Since there are no more digits in the dividend, we add a zero to the remainder making it 140, and continue the process.

Step 7:
61 can be fit into 140 2 times, resulting in a remainder of 18.
Write down 2 as next digit of the result. 
Result so far: 5303.2
If we subtract 122 from 140, we get 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Advancing to step 8:
61 can be fit into 180 2 times, resulting in a remainder of 58.
Record the quotient 2 as the next digit in the result. 
Result so far: 5303.22
If we subtract 122 from 180, we get 58.
Since there are no more digits in the dividend, we add a zero to the remainder making it 580, and continue the process.

The final result is 5303.22 with a remainder of 0.058.