We look at the division of 61362 by 99 
Let's see how many times 99 fits into 61362.

Advancing to step 1:
The number 99 fits into 6 0 times, leaving a remainder of 6.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
If we subtract 0 from 6, we get 6.
Take the next digit (1) from the dividend and append it to 6, then repeat: 61 / 99

Advancing to step 2:
61 divided by 99 is 0 with a remainder of 61.
Use 0 as the next digit of our solution. 
Result so far: 0.0
Subtract 0 from 61 to get 61.
Grab the next digit (3) from the dividend, add it to 61, then carry on: 613 / 99

Step 3:
99 can be fit into 613 6 times, resulting in a remainder of 19.
Record the quotient 6 as the next digit in the result. 
Result so far: 6.0
If we subtract 594 from 613, we get 19.
Bring next digit (6) of the dividend behind the 19 and repeat the process: 196 / 99

Step 4:
196 divided by 99 is 1 with a remainder of 97.
Record the quotient 1 as the next digit in the result. 
Result so far: 61.0
Subtract 99 from 196 to get 97.
Bring next digit (2) of the dividend behind the 97 and repeat the process: 972 / 99

Let's proceed to step 5:
972 divided by 99 is 9 with a remainder of 81.
Record the quotient 9 as the next digit in the result. 
Result so far: 619.0
Subtracting 891 from 972 leaves us with 81.
Since there are no more digits in the dividend, we add a zero to the remainder making it 810, and continue the process.

Going ahead to step 6:
The number 99 fits into 810 8 times, leaving a remainder of 18.
Use 8 as the next digit of our solution. 
Result so far: 619.8
If we subtract 792 from 810, 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.

Going ahead to step 7:
If we divide 180 by 99, we get 1 and a remainder of 81.
Use 1 as the next digit of our solution. 
Result so far: 619.81
Subtract 99 from 180 to get 81.
Since there are no more digits in the dividend, we add a zero to the remainder making it 810, and continue the process.

Advancing to step 8:
99 can be fit into 810 8 times, resulting in a remainder of 18.
The number 8 becomes the next digit in our result. 
Result so far: 619.818
Subtract 792 from 810 to 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.

On to step 9:
99 can be fit into 180 1 times, resulting in a remainder of 81.
Write down 1 as next digit of the result. 
Result so far: 619.8181
If we take 99 away from 180, we end up with 81.
Since there are no more digits in the dividend, we add a zero to the remainder making it 810, and continue the process.

On to step 10:
810 divided by 99 is 8 with a remainder of 18.
The next digit of our result is 8. 
Result so far: 619.81818
Deduct 792 from 810 and we're left with 18.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

Step 11:
99 can be fit into 180 1 times, resulting in a remainder of 81.
Use 1 as the next digit of our solution. 
Result so far: 619.818181
If we take 99 away from 180, we end up with 81.
Since there are no more digits in the dividend, we add a zero to the remainder making it 810, and continue the process.

Going ahead to step 12:
The number 99 fits into 810 8 times, leaving a remainder of 18.
Record the quotient 8 as the next digit in the result. 
Result so far: 619.8181818
Deduct 792 from 810 and we're left with 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 13:
99 goes into 180 1 times with a remainder of 81.
Put 1 as the next digit of the answer. 
Result so far: 619.81818181
Subtract 99 from 180 to get 81.
Since there are no more digits in the dividend, we add a zero to the remainder making it 810, and continue the process.

After the division, we end up with 619.81818181 and a remainder of 8.1e-08.