We divide 545265 by 61
We're looking to find how many times 61 goes into 545265.

Step 1:
If we divide 5 by 61, we get 0 and a remainder of 5.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 5 after subtracting 0 from 5.
Bring next digit (4) of the dividend behind the 5 and repeat the process: 54 / 61

On to step 2:
The number 61 fits into 54 0 times, leaving a remainder of 54.
The next digit of our result is 0. 
Result so far: 0.0
Subtracting 0 from 54 leaves us with 54.
Take the next digit (5) from the dividend and append it to 54, then repeat: 545 / 61

Advancing to step 3:
61 can be fit into 545 8 times, resulting in a remainder of 57.
The next digit of our result is 8. 
Result so far: 8.0
If we take 488 away from 545, we end up with 57.
Append the next digit (2) from the dividend to 57 and continue with: 572 / 61

Let's proceed to step 4:
When dividing 572 by 61, we get 9 with a remainder of 23.
Use 9 as the next digit of our solution. 
Result so far: 89.0
Deduct 549 from 572 and we're left with 23.
Take the next digit (6) from the dividend and append it to 23, then repeat: 236 / 61

Moving on to step 5:
236 divided by 61 is 3 with a remainder of 53.
Write down 3 as next digit of the result. 
Result so far: 893.0
The remainder is 53 after subtracting 183 from 236.
Include the next digit (5) from the dividend after 53, then repeat: 535 / 61

On to step 6:
The number 61 fits into 535 8 times, leaving a remainder of 47.
Record the quotient 8 as the next digit in the result. 
Result so far: 8938.0
If we take 488 away from 535, we end up with 47.
Since there are no more digits in the dividend, we add a zero to the remainder making it 470, and continue the process.

Advancing to step 7:
If we divide 470 by 61, we get 7 and a remainder of 43.
Put 7 as the next digit of the answer. 
Result so far: 8938.7
If we subtract 427 from 470, we get 43.
Since there are no more digits in the dividend, we add a zero to the remainder making it 430, and continue the process.

Moving on to step 8:
430 divided by 61 is 7 with a remainder of 3.
The next digit of our result is 7. 
Result so far: 8938.77
Deduct 427 from 430 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

The final result is 8938.77 with a remainder of 0.003.