We're dividing 761497 by 61 
We want to figure out the number of times 761497 can be divided by 61.

Moving on to step 1:
7 divided by 61 is 0 with a remainder of 7.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 7 after subtracting 0 from 7.
Include the next digit (6) from the dividend after 7, then repeat: 76 / 61

Moving on to step 2:
When dividing 76 by 61, we get 1 with a remainder of 15.
The next digit of our result is 1. 
Result so far: 1.0
Deduct 61 from 76 and we're left with 15.
Include the next digit (1) from the dividend after 15, then repeat: 151 / 61

Going ahead to step 3:
61 goes into 151 2 times with a remainder of 29.
The number 2 becomes the next digit in our result. 
Result so far: 12.0
Subtracting 122 from 151 leaves us with 29.
Fetch the next digit (4) from the dividend, attach it to 29 and continue: 294 / 61

Advancing to step 4:
61 goes into 294 4 times with a remainder of 50.
Write down 4 as next digit of the result. 
Result so far: 124.0
Subtract 244 from 294 to get 50.
Append the next digit (9) from the dividend to 50 and continue with: 509 / 61

Let's proceed to step 5:
The number 61 fits into 509 8 times, leaving a remainder of 21.
Use 8 as the next digit of our solution. 
Result so far: 1248.0
If we subtract 488 from 509, we get 21.
Fetch the next digit (7) from the dividend, attach it to 21 and continue: 217 / 61

Going ahead to step 6:
The number 61 fits into 217 3 times, leaving a remainder of 34.
The number 3 becomes the next digit in our result. 
Result so far: 12483.0
Subtracting 183 from 217 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 7:
340 divided by 61 is 5 with a remainder of 35.
Record the quotient 5 as the next digit in the result. 
Result so far: 12483.5
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.

On to step 8:
61 can be fit into 350 5 times, resulting in a remainder of 45.
The next digit of our result is 5. 
Result so far: 12483.55
If we take 305 away from 350, we end up 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.

Our division results in 12483.55 with a remaining 0.045.